ESCP Europe

"The fourteenth edition focuses on how cost accounting helps managers make better decisions. By focusing on basic concepts, analyses, uses, and procedures the new edition promotes cost accounting as a managerial tool for business strategy and implementation" in jacket.

1. The manager and management accounting --- 2. An introduction to cost terms and purposes --- 3. Cost-volume-profit analysis --- 4. Job costing --- 5. Master budget and responsibility accounting --- 7. Flexible budgets, direct-cost variances, and management control --- 8. Flexible budgets, overhead-cost variances, and management control --- 9. Inventory costing and capacity analysis --- 10. Determining how costs behave --- 11. Decision-making and relevant information --- 12. Pricing decisions and cost management --- 13. Strategy, balanced scorecard, and strategic profitability analysis --- 14. Cost allocation, customer-profitability analysis, and sales-variance analysis --- 15. Allocation of support department costs, common costs and revenues --- 16. Cost allocation: joint products and byproducts --- 17. Process costing --- 18. Spoilage rework, and scrap --- 19. Balanced scorecard: quality, time, and the theory of constraints --- 20. Inventory management, just-in-time, and simplified costing methods --- 21. Capital budgeting and cost analysis --- 22. Management control systems, transfer pricing, and multinational considerations --- 23. Performance measurement, compensation, and multinational considerations..