Brıef Contents--Part One--Cost Accounting Fundamentals--1 The Accountant's Role in the Organization--An Introduction to Cost Terms and Purposes--Cost-Volume-Profit Analysis--Job Costing--Activity-Based Costing and Activity-Based Management--Part Two--Tools for Planning and Control--Master Budget and Responsibility Accounting- Flexible Budgets, Direct-Cost Variances, and Management Control—Control--Flexible Budgets, Overhead Cost Variances, and Management--Inventory Costing and Capacity Analysis--Part Three--Cost Information for Decisions--Determining How Costs Behave-- Decision Making and Relevant Information-- Pricing Decisions and Cost Management--Port Four--Cost Allocation and Revenues--Strategy, Balanced Scorecard, and Strategic Profitability Analysis--Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis--Allocation of Support-Department Costs, Common Costs and Revenues--Cost Allocation: Joint Products and Byproducts--Process Costing--Part Five--Quality and JIT--Spoilage, Rework, and Scrap--Balanced Scorecard: Quality, Time, and the Theory of Constraints--Inventory Management, Just-in-Time, and Backflush Costing--Part Six--Investment Decisions and Management Control Systems-- Capital Budgeting and Cost Analysis--Management Control Systems, Transfer Pricing, and Multinational Considerations--Performance Measurement, Compensation, and Multinational Considerations