Table of Contents

• 1. The Manager and Management Accounting
• 2. An Introduction to Cost Terms and Purposes 
• 3. Cost–Volume–Profit Analysis 
• 4. Job Costing 
• 5. Activity-Based Costing and Activity-Based Management 
• 6. Master Budget and Responsibility Accounting 
• 7. Flexible Budgets, Direct-Cost Variances, and Management Control 
• 8. Flexible Budgets, Overhead Cost Variances, and Management Control 
• 9. Inventory Costing and Capacity Analysis 
• 10. Determining How Costs Behave 
• 11. Decision Making and Relevant Information 
• 12. Strategy, Balanced Scorecard, and Strategic Profitability Analysis 
• 13. Pricing Decisions and Cost Management 
• 14. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis 
• 15. Allocation of Support-Department Costs, Common Costs, and Revenues 
• 16. Cost Allocation: Joint Products and Byproducts 
• 17. Process Costing 
• 18. Spoilage, Rework, and Scrap 
• 19. Balanced Scorecard: Quality and Time 
• 20. Inventory Management, Just-in-Time, and Simplified Costing Methods 
• 21. Capital Budgeting and Cost Analysis 
• 22. Management Control Systems, Transfer Pricing, and Multinational Considerations 
• 23. Performance Measurement, Compensation, and Multinational

About the Author

Srikant M. Datar is the Arthur Lowes Dickinson Professor of Business Administration at the Harvard Business School, Faculty Chair of the Harvard University Innovation Labs, and Senior Associate Dean for University Affairs. He previously served as Senior Associate Dean from 2000 to 2010. A graduate with distinction from the University of Bombay, he received gold medals upon graduation from the Indian Institute of Management, Ahmedabad, and the Institute of Cost and Works Accountants of India. A chartered accountant, he holds two master’s degrees and a PhD from Stanford University.

Madhav V. Rajan is the Robert K. Jaedicke Professor of Accounting at Stanford University’s Graduate School of Business. He is also Professor of Law (by courtesy) at Stanford Law School. From 2010 to 2016, he was Senior Associate Dean for Academic Affairs and head of the MBA program at the Stanford GSB.