Incluye glosario.

Incluye bibliografía.

Pte. 1: Fundamentals and cost-accumulation systems -- 1. The changing role of managerial accounting in a dynamic business environment -- 2. Basic cost management concepts and accounting for mass customization operations -- 3. Product costing and cost accumulation in a batch production environment -- 4. process costing and hybrid product-costing systems -- Pte. 2: Cost management systems, activity-based costing, and activity-based management -- 5. Activity-based costing and cost management systems -- 6. Activity-based management and today's advanced manufacturing environment -- Pte. 3: Planning, control, and cost management systems -- 7. Activity analysis, cost behavior, and cost estimation -- 8. Cost-volume-profit analysis -- 9. Profit planning, activity-based budgeting, and e-budgeting -- 10. Standard costing, operational performance measures, and the balanced scorecard -- 11. Flexible budgeting and the management of overhead and support activity costs -- 12. Responsibility accounting, quality control, and environmental cost management -- 13. Investment centers and transfer pricing -- Pte. 4: Using accounting information in decision making -- 14. Decision making: relevant costs and benefits -- 15. target costing and cost analysis for pricing decisions -- 16. Capital expenditure decisions -- Pte. 5: Selected topics for further study -- 17. Absorption, variable, and throughout costing -- 18. Allocation of support activity costs and joint costs -- Appendix 1: Compound interest and the concept of present value.