Item Description: | Contents: 1. Understanding cost behavior 2. Short-term budgeting, resource allocations, and capacity cost 3. Assigning resource cost to production cost centres 4. Activity-based cost system 5. Activity–based management 6. Cost based decision making 7. Decentralization 8. The balanced scorecard: measuring total business unit performance 9. Financial measures of performance 10. Financial measures of performance: return on investment (ROI) and economic value added (EVA) 11. Measuring customer, internal business process, and employee performance 12. Investing to develop future capabilities technology 13. Incentive and compensation systems 14. Formal models in budgeting and incentive contracts |