1.NEW cutting-edge topics that reflect changes occurring in the role of cost accounting in organizations are examined.



　　2.NEW and revised opening vignettes in each chapter to illustrate the relevance of chapter concepts in real business situations.



　　3.A streamlined presentation designed to simplify and streamline the presentation of various topics, making it as easy as possible for students to learn concepts, tools, and frameworks.



　　4.Increased focus on merchandising and service sectors, with corresponding de-emphasis of traditional manufacturing settings.

Ch 1 The Manager and Management Accounting

Ch 2 An Introduction to Cost Terms and Purposes

Ch 3 Cost—Volume—Profit Analysis

Ch 4 Job Costing

Ch 5 Activity-Based Costing and Activity-Based Management

Ch 6 Master Budget and Responsibility Accounting

Ch 7 Flexible Budgets, Direct-Cost Variances, and Management Control

Ch 8 Flexible Budgets, Overhead Cost Variances, and Management Control

Ch 9 Inventory Costing and Capacity Analysis

Ch10 Determining How Costs Behave

Ch11 Decision Making and Relevant Information

Ch12 Strategy, Balanced Scorecard, and Strategic Profitability Analysis

Ch13 Pricing Decisions and Cost Management

Ch14 Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis

Ch15 Allocation of Support-Department Costs, Common Costs, and Revenues

Ch16 Cost Allocation: Joint Products and Byproducts

Ch17 Process Costing

Ch18 Spoilage, Rework, and Scrap

Ch19 Balanced Scorecard: Quality and Time

Ch20 Inventory Management, Just-in-Time, and Simplified Costing Methods

Ch21 Capital Budgeting and Cost Analysis

Ch22 Management Control Systems, Transfer Pricing, and Multinational Considerations

Ch23 Performance Measurement, Compensation, and Multinational Considerations