Preface.

Acknowledgments.

The Author.

One: Essentials of Full-cost Accounting.

Two: Cost Behavior.

Three: Differential Cost Accounting.

Four: Absorption Costing.

Five: Activity-based Costing.

Six: Responsibility Accounting: An Overview.

Seven: Designing the Responsibility Accounting Structure.

Eight: Programming.

Nine: Operational Budgeting.

Ten: Cash Budgeting.

Eleven: Measuring and Reporting.

Twelve: Implementing a New Responsibility Accounting System.

Appendix: Solutions to Practice Cases.

Glossary of Selected Terms and Concepts.

Index.