Aman Khan is Professor of Political Science and Public Administration at Texas Tech University, USA, where he teaches public budgeting, financial management, and cost and managerial accounting in government and nonprofit organizations. He is the author and co-author of several dozen publications in professional journals and edited volumes, including seven books. His most recent publications include US Infrastructure: Challenges and Directions for the 21st Century (with Klaus Becker, Routledge, 2019) and Fundamentals of Public Budgeting and Finance (2024). Trained as an economist and planner, Dr. Khan previously served as Director of the Graduate Program in Public Administration at Texas Tech University and also taught graduate finance at a business school. Dr. Khan is the founder and current Director of the Institute of Governmental Finance, which provides professional training to elected officials and middle- and upper-level managers in government.

• 1. Introduction and Background Discussion Part I: Cost Basics 2. Cost Terms and Concepts 3. Price and Rate Structure of Cost 4. Cost Behavior and Estimation Chapter 5: Break-Even Analysis Chapter 6: Differential Analysis Part II: Cost Accounting Methods Chapter 7: Job Costing Chapter 8: Contract Costing Chapter 9: Process Costing Chapter 10: Cost Allocation Chapter 11: Activity-Based Costing Part III: Cost Management and Control Chapter 12: Standard Costing, Variance Analysis, and Cost Internal Control Chapter 13: Quality Control and Related Measures 14: Budgeting for Planning and Control Chapter 15: Emerging Trends

Aman Khan is Professor of Political Science and Public Administration at Texas Tech University, USA, where he teaches public budgeting, financial management, and cost and managerial accounting in government and nonprofit organizations. He is the author and co-author of several dozen publications in professional journals and edited volumes, including seven books. His most recent publications include US Infrastructure: Challenges and Directions for the 21st Century (with Klaus Becker, Routledge, 2019) and Fundamentals of Public Budgeting and Finance (2024). Trained as an economist and planner, Dr. Khan previously served as Director of the Graduate Program in Public Administration at Texas Tech University and also taught graduate finance at a business school. Dr. Khan is the founder and current Director of the Institute of Governmental Finance, which provides professional training to elected officials and middle- and upper-level managers in government.

• 1. Introduction and Background Discussion Part I: Cost Basics 2. Cost Terms and Concepts 3. Price and Rate Structure of Cost 4. Cost Behavior and Estimation Chapter 5: Break-Even Analysis Chapter 6: Differential Analysis Part II: Cost Accounting Methods Chapter 7: Job Costing Chapter 8: Contract Costing Chapter 9: Process Costing Chapter 10: Cost Allocation Chapter 11: Activity-Based Costing Part III: Cost Management and Control Chapter 12: Standard Costing, Variance Analysis, and Cost Internal Control Chapter 13: Quality Control and Related Measures 14: Budgeting for Planning and Control Chapter 15: Emerging Trends

Aman Khan is Professor of Political Science and Public Administration at Texas Tech University, USA, where he teaches public budgeting, financial management, and cost and managerial accounting in government and nonprofit organizations. He is the author and co-author of several dozen publications in professional journals and edited volumes, including seven books. His most recent publications include US Infrastructure: Challenges and Directions for the 21st Century (with Klaus Becker, Routledge, 2019) and Fundamentals of Public Budgeting and Finance (2024). Trained as an economist and planner, Dr. Khan previously served as Director of the Graduate Program in Public Administration at Texas Tech University and also taught graduate finance at a business school. Dr. Khan is the founder and current Director of the Institute of Governmental Finance, which provides professional training to elected officials and middle- and upper-level managers in government.

• 1. Introduction and Background Discussion Part I: Cost Basics 2. Cost Terms and Concepts 3. Price and Rate Structure of Cost 4. Cost Behavior and Estimation Chapter 5: Break-Even Analysis Chapter 6: Differential Analysis Part II: Cost Accounting Methods Chapter 7: Job Costing Chapter 8: Contract Costing Chapter 9: Process Costing Chapter 10: Cost Allocation Chapter 11: Activity-Based Costing Part III: Cost Management and Control Chapter 12: Standard Costing, Variance Analysis, and Cost Internal Control Chapter 13: Quality Control and Related Measures 14: Budgeting for Planning and Control Chapter 15: Emerging Trends