The management process -- The fundamentals of profit planning and control -- The profit planning and control process -- Application of comprehensive profit planning and control -- Planning and controlling revenues: sales and service -- Planning and controlling production: work-in-process and finished goods inventories -- Planning and controlling purchases and materials usage: manufacturing and nonmanufacturing -- Planning and controlling direct labor costs -- Planning and controlling expenses: manufacturing overhead, product quality costs, and distribution and administrative expenses -- Flexible expense budgets: concepts, development, and application -- Planning and controlling capital expenditures -- Planning and controlling cash flows -- Completion and applications of the profit plan -- Cost-volume-profit and contribution analysis -- Performance evaluation and management control -- Analysis of budget variances -- Coordinating accounting systems with profit planning and control -- Perspective and overview -- Appendix: probability and decision making under uncertainty -- Index

1. Budget in business