SECTION 1 Product Costing and Decision Making 1
1 Accounting and Management Decisions 2
2 Cost Categorization,Cost Flow,and Measurement Decisions 34
3 Unit Costs for Decision Making 72
4 Cost Measurement for Management 110
5 Cost Allocation and Business Strategy 146
SECTION 2 Control,Measurement,and Evaluation 183
6 The Role of Budgets in Decision Making 184
7 Evaluating Performance Within an Organization 220
8 Management Accounting in a Global Business Environment 260
9 Controlling Decisions in Decentralized Organizations 298
10 Decisions About Capital Investments 336
SECTION 3 Expanded Topics 369
11 Internal Control 370
12 A Closer Look at Service Companies 400
13 The Japanese Perspective 430
Appendix:Future and Present Value 458
Glossary 460
Index 464