PART ONE Introduction to Strategy, Cost Management, and Cost Systems 1 Cost Management and Strategy 2 Implementing Strategy: The Value Chain, the Balanced Scorecard, and the Strategy Map 3 Basic Cost Management Concepts 4 Job Costing 5 Activity-Based Costing and Customer Profitability Analysis 6 Process Costing 7 Cost Allocation: Departments, Joint Products, and By-Products PART TWO Planning and Decision Making 8 Cost Estimation 9 Short-Term Profit Planning: Cost-Volume-Profit (CVP) Analysis 10 Strategy and the Master Budget 11 Decision Making with a Strategic Emphasis 12 Strategy and the Analysis of Capital Investments 13 Cost Planning for the Product Life Cycle: Target Costing, Theory of Constraints, and Strategic Pricing PART THREE Operational-Level Control 14 Operational Performance Measurement: Sales, Direct-Cost Variances, and the Role of Nonfinancial Performance Measures 15 Operational Performance Measurement: Indirect-Cost Variances and Resource-Capacity Management 16 Operational Performance Measurement: Further Analysis of Productivity and Sales 17 The Management and Control of Quality PART FOUR Management-Level Control 18 Strategic Performance Measurement: Cost Centers, Profit Centers, and the Balanced Scorecard 19 Strategic Performance Measurement: Investment Centers and Transfer Pricing 20 Management Compensation, Business Analysis, and Business Valuation