CHAPTER 1 Introduction to Cost Management Fmanchl Accounting versus Cost Management：A Stems Framework FinancialAccounting Information System The Cost Management Information System Different Systems for Different Purposes Factors Affecting Cost Management Global Competition Growth of the Service Industry Advances in Information Technology Advances in the Manufacturing Environment Customer Orientation New Product Development Total Quality Management Time as a Competitive Element Effidency The Role ofthe Management Accountant Line and Staf Positions Information for Planning Controlling，Continuous Improvement and Decision Making Accounting and Ethical Conduct Benefits of Ethical Behavior Standds of Ethical Conduct for Management Accountants Cerfification The Certificate in Management Accounting The Certificate in Public Accounting The Certificate in Internal Auditing CHAPTER 2 Basic Cost Management ConceptsCHAPTER 3 Cost BehaviorCHAPTER 4 Activity—Based CostingCHAPTER 5 Product and Service Costing：Job-Order SystemCHAPTER 6 Process CostingCHAPTER 7 Allocating Costs of Support Departments and Joint ProductsCHAPTER 8 Budqeting for Planning and ControlCHAPTER 9 Standard Costing：A Functional-Based Control Approach CHAPTER 10 Decentralization：Responsibility Accounting，Performance Evaluation，and Transfer Pricing CHAPTER 11 Strategic Cost ManagementCHAPTER 12 Activity-Based ManagementCHAPTER 13 The Balanced Scorecard：Strategic-Based ControlCHAPTER 14 Quality and Environmental Cost ManagementCHAPTER 15 Lean Accounting and Productivity Measurement CHAPTER 16 Inventory Management：Economic Order Quantity，JIT，and the Theory of Constraints
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