Table of Contents Chapter Introduction to Cost Management Chapter Cost Terminology and Cost Behaviors 16 Chapter Predetermined Overhead Rates, Flexible Budgets, and Absorption/Variable Costing 45 Chapter Job Order Costing 99 Chapter Activity-Based Management and Activity-Based Costing 149 Chapter Process Costing 180 Chapter Standard Costing and Variance Analysis 248 Chapter The Master Budget 305 Chapter Break-Even Point and Cost-Volume-Profit Analysis 343 Chapter 10 Relevant Information for Decision Making 372 Chapter 11 Allocation of Joint Costs and Accounting for By-Products 409 Chapter 12 Introduction to Cost Management Systems 450 Chapter 13 Responsibility Accounting and Transfer Pricing in Decentralized Organizations 470 Chapter 14 Capital Budgeting 514 Chapter 15 Managing Costs and Uncertainty 557 Chapter 16 Implementing Quality Concepts 578 Chapter 17 Inventory and Production Management 600 Chapter 18 Emerging Management Practices 635 Chapter 19 Performance Measurement, Balanced Scorecards, and Performance Rewards 648