PART I: FOUNDATION CONCEPTS.
1. Introduction to Cost Management.
2. Basic Cost Management Concepts.
3. Cost Behavior.
4. Activity-Based Costing.
PART II: FUNDAMENTAL COSTING AND CONTROL.
5. Product and Service Costing: Job-Order System.
6. Product and Service Costing: A Process Systems Approach.
7. Allocating Costs of Support Departments and Joint Products.
8. Budgeting for Planning and Control.
9. Standard Costing: A Functional-Based Control Approach.
10. Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing.
PART III: ADVANCED COSTING AND CONTROL.
11. Strategic Cost Management.
12. Activity-Based Management.
13. The Balanced Scorecard: Strategic-Based Control.
14. Quality and Environmental Cost Management.
15. Productivity Measurement and Control and Lean Accounting.
PART IV: DECISION MAKING.
16. Cost-Volume-Profit Analysis.
17. Activity Resource Usage Model and Tactical Decision Making.
18. Pricing and Profitability Analysis.
19. Capital Investment.
20. Inventory Management: Economic Order Quantity, JIT, and the Theory of Constraints.