Part 1: Introduction to management and cost accounting 1.Introduction to management accounting 2.An introduction to cost terms and concepts Part 2: Cost accumulation for inventory valuation and profit measurement 3.Accounting for direct costs 4.Cost assignment for indirect costs 5.Accounting entries for job-order costing system 6.Process costing 7.Joint and by-product costing 8.Income effects of alternative cost accumulation systems Part 3: Information for decision-making 9.Cost-volume-profit analysis 10.Cost estimation and cost behaviour 11.Measuring relevant costs and revenues for decision-making 12.Activity-based costing Part 4: Information for planning, control and performance measurement 13.The budgeting process 14.Management control systems 15.Standard costing and variance analysis Skryť popis