1 Managerial Accounting 2

2 Job Order Costing 48

3 Process Costing 94

4 Activity-Based Costing 144

Decision-Making Concepts

5 Cost-Volume-Profit 196

6 Cost-Volume-Profit Analysis: Additional Issues 236

7 Incremental Analysis 292

8 Pricing 332

Planning and Control Concepts

9 Budgetary Planning 382

10 Budgetary Control and Responsibility Accounting 434

11 Standard Costs and Balanced Scorecard 494

12 Planning for Capital Investments 546

Performance Evaluation Concepts

13 Statement of Cash Flows 586

14 Financial Statement Analysis 650

APPENDICES

A Time Value of Money A-1

B Standards of Ethical Conduct for Management Accountants B-1

Cases for Managerial Decision-Making CA-1

COMPANY INDEX I-1

SUBJECT INDEX I-3