1. Introduction -- 2. Understanding cost behavior -- 3. Short-term budgeting, resource allocations, and capacity cost -- 4. Assigning resource costs to production cost centers -- 4. Activity-based cost systems -- 5. Activity-based management -- 6. Cost based decision making -- 7. Decentralización -- 8. The balanced scorecard: measuring total business unit performance -- 9. Financial measures of performance -- 10. Return on investment (ROI) and economic value added (EVA) -- 11. Measuring customer, internal business process and employee performance -- 12. Investing to develop future capabilities technology -- 13. Incentive and compensation systems -- 14. Formal models in budgeting and incentive contracts -- Index.

This text provides leading-edge treatment of innovative management accounting issues used by major companies throughout the world. Takes a systematic management- oriented approach to advanced management topics. Each chapter is accompanied by cases to illustrate the concepts discussed.