成本會(huì)計(jì)：英文版·第5版

PART 1 Introduction and Overview
1． Cost Accounting：How Managers Use ，Cost Accounting Information
2． Cost Concepts and Behavior
3． Cost System Design：An Overview
PART 2 Cost Management
4． Job Costing
5． Process Costing
6． Spoilage and Quality Management
7． Allocating Costs to Departments
8． Activity-Based Costing
9． Activity、Based Management
10． Allocating Joint Costs
11． Variable Costing
PART 3 Managerial Decision Making
12． Cost Estimation
13． Cost-Volume-Profit Analysis
14． Differential Cost and Revenue Analysis
15． Using Differential Analysis for Production Decisions
16． Managing Quality and Time
PART 4 Planning and Performance Evaluation
17． Planning and Budgeting
18． Flexible Budgeting and Performance Evaluation
19． Performance Evaluation：Cost Variances
20． Performance Evaluation in Decentralized Organizations
21． Transfer Pricing
22． Nonfinancial Performance Measures
PART 5 Special Topics
23． Capital Investment Decisions
24． Inventory Management
25． Management Ethics and Financial Fraud
26． Revenue，Mix and Yield Variances
Glossary
Index