Prologue Managerial Accounting: An Overview 1 Chapter One: Managerial Accounting and Cost Concepts 24 Chapter Two: Job-Order Costing: Calculating Unit Production Costs 67 Chapter Three: Job-Ordering Costing: Cost Flows and External Reporting 110 Chapter Four: Process Costing 154 Chapter Five: Cost-Volume-Profit Relationships 196 Chapter Six: Variable Costing and Segment Reporting: Tools for Management 257 Chapter Seven: Activity-Based Costing: A Tool to Aid Decision Making 310- Chapter Eight: Master Budgeting 362 Chapter Nine: Flexible Budgets and Performance Analysis 413 Chapter Ten: Standard Costs and Variances 449 Chapter Eleven Performance Measurement in Decentralized Organizations 506 Chapter Twelve: Differential Analysis: The Key to Decision Making 560 Chapter Thirteen: Capital Budgeting Decisions 632 Chapter Fourteen: Statement of Cash Flows 684 Chapter Fifteen: Financial Statement Analysis 725 Integration Exercises 762 Index 773
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