CONTENIDO: The Accountant’s Role in the Organization
An Introduction to Cost Terms and Purposes
Cost-Volume-Profit Analysis
Job Costing
Activity-Based Costing and Activity-Based Management
Master Budget and Responsibility Accounting
Flexible Budgets, Direct-Cost Variances, and Management Control
Flexible Budgets, Overhead Cost Variances, and Management Control
Inventory Costing and Capacity Analysis
Determining How Costs Behave
Decision Making and Relevant Information
Pricing Decisions and Cost Management
Strategy, Balanced Scorecard, and Strategic Profitability Analysis
Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis
Allocation of Support-Department Costs, Common, Costs, and Revenues
Cost Allocation: Join Products and Byproducts
Process Costing
Spoilage, Rework, and Scrap
Balanced Scorecard: Quality, Time, and the Theory of Constraints
Inventory Management, Just-in-Time, and Simplified Costing Methods
Capital Budgeting and Cost Analysis
Management Control Systems, Transfer Pricing, and Multinational Considerations
Performance Measurement, Compensation, and Multinational Consideration
