Contents
Part I Introduction
Chapter 1: Management Accounting and Business Planning
Part II The Business Model
Chapter 2: Defining the Process Chain
Chapter 3: Justifying the Process Chain With Statistical Evidence
Chapter 4: Assessing Preliminary Profitability With Flexible Budgets
Part III Volume Estimation
Chapter 5: Estimating Supply Capacity With Process Flow Analysis
Chapter 6: Estimating Customer Demand
Chapter 7: Reconciling Supply and Demand via Quality Management
Part IV Cost Estimation
Chapter 8: Estimating Direct and Indirect Costs
Chapter 9: Assessing Cost Structures With Activity-Based Costing
Chapter 10: Risk Management With Cost Variance Analysis
Part V Revenue Estimation
Chapter 11: Price Targeting on the Basis of Cost Behavior ...
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