Managerial accounting : an overview -- Basic cost terms and concepts -- Product costing and job-order costing systems -- Process costing and hybrid product-costing systems -- Activity-based costing and cost management systems -- Activity-based management and the new manufacturing environment -- Activity analysis, cost behavior, and cost estimation -- Cost-volume-profit analysis -- Budgeting: profit planning and performance measures for today's manufacturing environment -- Flexible budgeting and overhead cost control -- Responsibility accounting and total quality management -- Investment centers and transfer pricing -- Decision making: relevant costs and benefits -- Cost analysis and pricing decisions -- Capital expenditure decisions : an introduction -- Further aspects of capital expenditure decisions -- Cost allocation: a closer look -- Variable and absorption costing

1. Managerial accounting