What is management accounting? -- Basic cost terms and concepts -- Job order cost systems -- Cost allocation systems -- Process cost systems -- Activity-based management systems -- Costs for decision making : cost estimation and cost-volume-profit analysis -- Costs for decision making : relevant costing and capital expenditure analysis -- Costs for decision making : setting prices -- Profit planning using master budgets -- Planning and performance evaluation : using flexible budgets -- Performance evaluation : standard costing and variances analysis -- Performance evaluation : sales variances and the balanced scorecard -- Performance evaluation in decentralized companies.
