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Chapter One Business Planning and Analysis: An Integrative Framework for Management Accounting 1
Chapter Two Measuring and Evaluating Performance 41
Chapter Three Defining and Using Cost Estimates 91
Chapter Four Cost Pools, Capacity, and Activity- Based Costing 165
Chapter Five Understanding the Management Process 217
Chapter Six Planning in the Product Domain 273
Chapter Seven Assessing and Improving Product Profitability 337
Chapter Eight Setting Process Expectations 393
Chapter Nine Evaluating and Improving Process Performance 455
Chapter Ten Setting Performance Expectations at the Entity Level 503
Chapter Eleven Setting Performance Expectations in Large, Complex Organizations 565
Chapter Twelve Evaluating and Improving Entity Performance 625
Chapter Thirteen Setting and Achieving Targets in the Customer Domain 675
Chapter Fourteen Strategic Cost Management and the Value Chain Domain 725
801 777 223
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