Table of contents
Prologue:Modern Management Practices
Section One: Setting the Stage-The Importance of Analyzing and Managing Costs
1. The Role of Cost Management:Finding Opportunity and Leading Change
2. Using Lead and Lag Measures to Communicate, Motivate and Evaluate
3. Managing Costs of Constrained Resources
4. Measuring Costs of Operations
Section Two: Cost Measurement Systems-Designing Cost Management Systems to Support Decision Making and Financial Reporting
5. The Design and Use of Activity-Based Costing Systems
6. Job and Project Costing
7. Process Costing
8. Joint Cost Allocation
9. Service Cost Allocation and Outsourcing
Section Three: Process Management-Identifying Opportunities for Improvement
10. Theory and Implementation of Activity-Based Management
11. Managing Quality and Time
12. Cost Estimation
Section Four: Cost-Based Decision Making: Identifying and Using Differential Costs of Alternative Choices
13. Differential Costs and Financial Modeling
14. Long-term Decisions-Capital Budgeting
Section Five: Operational and Financial Budgeting: Building and Evaluating Financial Plans
15. Budgeting and Financial Planning
16. Standard Costing, Variance Analysis and Kaizen Costing17. Flexible Budgets, Overhead Cost Management and Activity-Based Budgeting
18. Sales Performance Evaluation, Customer Profitability Analysis, and Non-financial Performance Measures
Section Six: Performance Management: Creating and Managing Value Added Effort
19. Responsibility Accounting and Investment Centre Performance Measures
20. Transfer Pricing
21. Incentive Systems and Performance Measurement
Epilogue