Management Accounting

Part 1: An introduction to management and cost accounting: cost terms, systems design and cost behaviour 1. Management accounting and the business environment 2. An introduction to cost terms, concepts and classifications 3. Cost behaviour: analysis and use 4. Job-order and service department costing 5. Process costing Part 2: Information for decision making 6. Cost-volume-profit relationships 7. Profit reporting under variable costing and absorption costing 8. Performance measurement and reporting on segments 9. Activity-based costing 10. Relevant costs for decision making Part 3: Planning and control 11. Standard costs and variance analysis 12. Flexible budgets and performance reporting 13. Profit planning and the role of budgeting 14. Capital investment decisions 15. Pricing and intra-company transfers Part 4: Value metrics and performance management in a strategic context 16. Strategic management accounting and the balanced scorecard 17. Management control, risk and corporate governance 18. Business process management: towards the lean operation 19. Strategic perspectives on cost management