Introduction -- The nature of costs -- Opportunity cost of capital and capital budgeting -- Organizational architecture -- Responsibility accounting and transfer pricing -- Budgeting -- Cost allocation : theory -- Cost allocation : practices -- Absorption cost systems -- Criticism of absorption cost systems : incentive to overproduce -- Criticism of absorption cost systems : inaccurate product costs -- Standard cost : direct labor and materials -- Overhead and marketing variances -- Management accounting in a changing environment

Chulalinet's Book Delivery Request