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 -- Chapter 12. Competitive pricing via game theory -- Chapter 13. Price-discounting strategies -- Part VI. Investment value -- Chapter 14. Cash flow analysis -- Chapter 15. Financial ratio analysis -- Chapter 16. Outcomes management and measurement -- Part VIII. Risk management -- Chapter 17. Scenario event identification -- Chapter 18. Risk assessment -- Chapter 19. Internal control activities -- Part VIII. Conclusion -- Chapter 20. Final thoughts -- Appendix: A small business, single division illustration -- Index.