The cost accounting function -- Cost classifications -- Cost estimation -- Cost-volume-profit analyses -- Performance evaluation systems -- Budgets and standards for control -- Comparison of budget with actual performance -- Assessing the significance of standard cost variances -- Cost allocations: joint products and service departments -- Decentralization and transfer pricing -- Financial versus managerial accounting: a summary of cost allocation issues -- job order and process cost systems -- master budgets -- the investment decision -- additional considerations in capital investment analysis: discontinuities, leasing and differential tax benefits -- inventory models

1. Cost accounting