Tóm tắt nội dung

The manager and management accounting; An introduction to cost terms and purposes; Cost - Volume profit analysis; Job cost; Activity based costing and activity based management; Master budget and responsibility accounting; Flexible budgets, direct cost variances, and management control; Flexible budgets, overhead cost variances, and management control; Inventory costing and capacity analysis; Determining how costs behave; Decision making and relevant information; Strategy, balanced scorecard, and strategic profitability analysis; Pricing decision and cost management; Cost allocation, customer profitability analysis, and sales variance analysis; Allocation of support department costs, common costs, and revenues; Cost allocation; Process costing; Spoilage, rework, and scrap; Balanced scorecard; Inventory management, just in time, and simplified costing methods; Capital budgeting and cost analysis; management control systems, transfer pricing, and multinational considerations; Performance measurement, compensation, and multinational considerations.