CONTENTS Introduction Profit Planning Cost Analysis 23 Activity-Based Costing and Management .34 Short-Term Decisions and Accounting Information 54 Operational and Financial Budgeting 74 Capital Budgeting Decisions–Part I 90 Capital Budgeting Decisions–Part II .103 Responsibility Accounting .117 10 Divisional Performance Measurement 133 11 Control and Evaluation of Cost Centers 148 12 Introduction to Product Costing .163 13 Standard Costing, Variable Costing, and Throughput Costing 179 14 Process Costing and the Cost Accounting Cycle 195