CONTENTS Chapter Introduction to Costand Management Accounting in a Global Business Environment Chapter Introduction to Cost Management Systems 25 Chapter Systems and Methods of Product Costing 43 Chapter Activity-Based Cost Systems for Management 75 Chapter Job Order Costing 103 Chapter Process Costing 137 Chapter Special Production Issues: Accretion Lost Units and 165 Chapter Implementing Quality Concepts 193 Chapter Cost Allocation for Joint Products and By-Products 215 Chapter 10 Standard Costing 239 Chapter 11 Absorption/Variable Costing and Cost-VolumeProfit Analysis 281 Chapter 12 Relevant Costing 317 Chapter 13 The Master Budget 343 Chapter 14 Capital Budgeting 369 Chapter 15 Financial Management 401 Chapter 16 Innovative Inventory and Production Management Techniques 431 Chapter 17 Emerging Management Practices 453 Chapter 18 Responsibility Accountingand Transfer Pricing in Decentralized Organizations 475 Measuring and Rewarding Organizational Performance 503 Chapter 19 iii