Managerial accounting -- Basic cost terms and concepts -- Job-order costing systems -- Process costing and hybrid product-costing systems -- Cost management systems for the new manufacturing environment -- Cost behavior and estimation -- Cost-volume-profit analysis -- Budgeting: profit planning and control systems -- Standard costing and performance measures for the new manufacturing environment -- Flexible budgets and control of overhead costs -- Responsibility accounting and income reporting -- Investment centers and transfer pricing -- Decision making: relevant costs and benefits -- cost analysis and pricing decisions -- Capital expenditure decisions -- Further aspects of capital expenditure decisions -- Cost allocation -- Analyzing financial statements -- Preparing the statement of cash flows

1. Managerial accounting