Management Accounting

Part I: Cost accumulation and product costing; basic management accounting concepts; activity cost behavior; activity-based costing; job-order costing; process costing; assigning support costs to departments and activities. Part II: Planning and control; budgeting for planning and control; standard costing - a managerial control tool; activity-based management; quality costs and productivity - measurement and control; environmental cost management; centralization, performance evaluation, and transfer pricing; international issues in management accounting. Part III: Managerial decision-making; segmented reporting and performance evaluation; CVP analysis - a managerial planning tool; tactical decision-making; capital investment decisions; inventory management.