| 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. Process Costing. 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. |
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