1 Introduction: The Role, History, and Direction of Management Accounting Management Accounting Information System Management Accounting and Financial Accounting A Brief Historical Perspective of Management Accounting Current Focus of Management Accounting The Role of the Management Accountant Management Accounting and Ethical Conduct Certification Summary of Learning Objectives Key Terms Questions for Writing and Discussion Exercises ProblemsPART 1: Cost Accumulation and Product Costing 2 Basic Management Accounting Concepts Cost Assignment: Direct Tracing, Driver Tracing, and Allocation 30 Product and Service Costs External Financial Statements Types of Management Accounting Systems: A Brief Overview Summary of Learning Objectives Key Terms Questions for Writing and Discussion Exercises Problems Managerial Decision Cases Research Assignments 3 Activity Cost Behavior The Basics of Cost Behavior Activities, Resource Usage, and Cost Behavior Methods for Separating Mixed Costs into Fixed and Variable Components Reliability of Cost Formulas …… 4 Activity-Based Costing 5 Job-Order Costing 6 Process Costing 7 Support Department Cost AllocationPART 2 Planning and Control 8 Functional and Activity-Based Budgeting 9 Standard Costing:A Managerial Control Tool 10 Activity-and Strategic-Based Responsibility Accounting 11 Quality Costs and Productivity:Measurement,Reporting,and Control 12 Environmental Cost Management 13 Performance Evaluation in the Decentralized Firm 14 International lssues in Management AcfountingPART 3 Managerial Decision Making