PART 1 Introduction and Overview 1． Cost Accounting：How Managers Use ，Cost Accounting Information 2． Cost Concepts and Behavior 3． Cost System Design：An Overview PART 2 Cost Management 4． Job Costing 5． Process Costing 6． Spoilage and Quality Management 7． Allocating Costs to Departments 8． Activity-Based Costing 9． Activity、Based Management 10． Allocating Joint Costs 11． Variable Costing PART 3 Managerial Decision Making 12． Cost Estimation 13． Cost-Volume-Profit Analysis 14． Differential Cost and Revenue Analysis 15． Using Differential Analysis for Production Decisions 16． Managing Quality and Time PART 4 Planning and Performance Evaluation 17． Planning and Budgeting 18． Flexible Budgeting and Performance Evaluation 19． Performance Evaluation：Cost Variances 20． Performance Evaluation in Decentralized Organizations 21． Transfer Pricing 22． Nonfinancial Performance Measures PART 5 Special Topics 23． Capital Investment Decisions 24． Inventory Management 25． Management Ethics and Financial Fraud 26． Revenue，Mix and Yield Variances Glossary Index
