Ch. 1 Introduction Ch. 2 The Nature of Costs Ch. 3 Opportunity Cost of Capital and Capital Budgeting Ch. 4 Organizational Architecture Ch. 5 Responsibility Accounting and Transfer Pricing Ch. 6 Budgeting Ch. 7 Cost Allocation: Theory Ch. 8 Cost Allocation: Practices Ch. 9 Absorption Cost Systems Ch. 10 Criticisms of Absorption Cost Systems: Incentive to Overproduce Ch. 11 Criticisms of Absorption Cost Systems: Inaccurate Product Costs Ch. 12 Standard Costs: Direct Labor and Materials Ch. 13 Overhead and Marketing Variances Ch. 14 Management Accounting in a Changing Environment Solutions to Concept Questions Glossary Index |