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Table of Contents
Chapter 1: Introduction.
Chapter 2: The Nature Of Costs.
Chapter 3: Opportunity Cost Of Capital And Capital Budgeting.
Chapter 4: Organizational Architecture.
Chapter 5: Responsibility Accounting And Transfer Pricing.
Chapter 6: Budgeting.
Chapter 7: Cost Allocation: Theory.
Chapter 8: Cost Allocation: Practices.
Chapter 9: Absorption Cost Systems.
Chapter 10: Criticisms Of Absorption Cost Systems: Incentive To Over-Produce.
Chapter 11: Criticisms Of Absorption Cost Systems: Inaccurate Product Costs.
Chapter 12: Standard Costs: Direct Labor And Materials.
Chapter 13: Overhead And Marketing Variances.
Chapter 14: Management Accounting In A Changing Environment.
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