Table of Contents:Chapter 1)IntroductionChapter 2)The nature of costsChapter 3)Opportunity cost of capital and capital budgetingChapter 4)Organizational architectureChapter 5)Responsibility accounting and transfer pricingChapter 6)BudgetingChapter 7)Cost allocation: TheoryChapter 8)Cost allocation: PracticesChapter 9)Absorption cost systemChapter 10)Criticisms of absorption cost systems: Incentives to overproduceChapter 11)Criticisms of absorption cost systems: Inaccurate product costsChapter 12)Standard costs: Direct labor and materialsChapter 13)Overhead and marketing variancesChapter 14) Management accounting in a changing environment