Part One — Setting the Stage: The Importance of Analyzing and Managing Costs
1.	The Role of Cost-Management: finding Opportunity and Leading Change
	Appendix to Chapter 1
2.	Using Lead and Lag Measures to Communicate, Motivate, and Evaluate
	Appendix to Chapter 2
3.	Managing Costs of Constrained Resources
Part Two — Cost Measurement Systems
4.	Measuring Cost of Operations
5.	The Design and Use of Activity-Based Costing Systems
	Appendix to Chapter 5
6.	Cost Flows and Job Costing
	Appendix A to Chapter 6
	Appendix B to Chapter 6
7.	Process Costing
	Appendix A to Chapter 7
	Appendix B to Chapter 7
8.	Joint Process Costing
9.	Managing and Allocating Support-Service Costs
	Appendix to Chapter 9
Part Three — Process Management and Decision Making: Identifying Opportunities for Improvement
10.	Methods and Implementation of Activity-Based Management
	Appendix to Chapter 10
11.	Managing Quality and Time to Create Value
	Appendix to Chapter 11
12.	Cost Estimation
	Appendix to Chapter 12
13.	Financial Modeling and Decision Making
14.	Making Long-Term Capital Investment Decisions
	Appendix to Chapter 14
Part Four — Financial and Operational Budgeting and Performance Analysis
15.	Budgeting and Financial Planning
	Appendix to Chapter 15
16.	Standard Costing, Variance Analysis, and Kaizen Costing
	Appendix to Chapter 16
17.	Flexible Budgets, Overhead Cost Management, and Activity-Based Budgeting
	Appendix A to Chapter 17
	Appendix B to Chapter 17
18.	Customer Profitability Analysis, Sales Performance Evaluation, and Income Reporting
	Appendix to Chapter 18
Part Five — Evaluating and Managing Performance
19.	Organizational Design, Responsibility Accounting, and Evaluation of Divisional Performance
20.	Transfer Pricing
21.	Incentive Systems and Performance Measurement