An overview of management accounting Management accounting, where are we? - Charles T. Horngren A framework for management information systems - G. Anthony Gorry e Michael S. Scott Morton Cost estimation and allocation Statistical cost analysis - William A. Longbrake Effects of learning on cost projections - Edwin A. Bump On joint-cost allocations - Arthur L. Thomas The costs and benefits of cost allocations - Jerold L. Zimmerman Cost, price, and output decisions The effect of cost-volume-profit structure on full and direct costing net income: a generalizable approach - Donald E. Ricketts e Charles R. Purdy Cost-volume-profit analysis under conditions of uncertainty - Robert K. Jaedicke e Alexander A. Robichek Patient mix and breakeven analysis - James D. Suver e Bruce R. Neumann An evaluation of product pricing models - Vincent C. Brenner Standard costs and analysis of variances Analyzing the effectiveness of the traditional standard cost variance model - Joel S. Demski Variance analysis: a management oriented approach - John K. Shank e Neil C. Churchill Integrating measurement of productivity into a standard cost system - Timothy L. Ross e R. J. Bullock A use probability and statistics in performance evaluation - Harold Bierman, Jr Lawrence E. Fouraker Robert K. Jaedicke The significance and investigation of cost variances: survey and extensions - Robert S. Kaplan Budgeting and financial models Financial modeling and "what if" budgeting - Donald A. Krueger e John M. Kohlmeier Toward probabilistic profit budgets - William L. Ferrara e Jack C. Hayya Budgeting: functional analysis and behavioral implications - V. Bruce Irvine Capital budgeting A note on biases in capital budgeting introduced by inflation - James C. Van Horne Stochastic decision trees for the analysis of investment decisions - Richard F. Hespos e Paul A. Strassmann Duration and risk assessments in capital budgeting - Edward Blocher e Clyde Stickney One businessman's view of capital budgeting - K. Larry Hastie Selecting strategies that create shareholder value - Alfred Rappaport Decentralization and performance evaluation Measuring investment center performance - James S. Reece e William R. Cool Return on investment: the relation of book yield to true yield - Ezra Solomon The impact of operating decisions on roi dynamics - Ben Branch Managing the decentralized firm - Richard F. Vancil Decentralization and transfer pricing Transfer pricing-a synthesis - A. Rashad Abdel-Khalik e Edward J. Lusk Birch paper company revisited: an exercise in transfer pricing - Rene P. Manes Case of tangled transfer price - M. EdgarBarrett Designing Managerial incentives Managerial incentives - Joel S. Demski The salesmen's bonuses to their forecasts - Jacob Gonik Executive incentives Vs. corporate growth - Alfred Rappaport Behavioral aspects of information Dysfunctional consequences of performance measurements - V. F. Ridgway The effects of accounting alternatives on management decisions - Yuji Ijiri, Robert K. Jaedicke e Kenneth E. Knight Information inductance and its significance for accounting - Prem Prakash e Alfred Rappaport