Management Accounting

Összefoglaló

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