1. Basic Cost Concepts for Managers

2. Job Order Costing

3. Process Costing

4. Activity-Based Costing

Decision-Making Concepts

5. Cost-Volume-Profit

6. Incremental Analysis

7. Variable Costing: A Decision-Making Perspective

8. Pricing

Planning and Control Concepts

9. Budgetary Planning

10. Budgetary Control and Responsibility Accounting

11. Standard Cost and Balanced Scorecard

12. Planning for Capital Investments

Performance Evaluation Concepts

13. The Statement of Cash Flows

14. Financial Statement Analysis: The Big Picture

Appendixes

A. Present Value Concepts

B. Ethical Standards

Cases for Management Decision Making