Introduction,understanding cost behavior,short-term budgeting,resource allocations,and capacity cost,assigning resource costs to production cost centers,activity-based cost systems,activity-based management,cost based decision making,decentralization,the balanced scorecard: measuring total business unit performance,financial meaures of performance,financial measures of performance: return on investment and economic value added,measuring customer, internal business process, and employee performance,investing to develop future capabilities technology,incentive and compensation systems,formal models in budgeting and incentive contracts (Topical Term)