Managerial accounting and the business environment -- Cost terms, concepts, and classifications -- Systems design: job-order costing -- Systems design: process costing -- Cost behavior: analysis and use -- Cost-volume-profit relationships -- Variable costing: a tool for management -- Activity-based costing: a tool to aid decision making -- Profit planning -- Standard costs and the balanced scorecard -- Flexible budgets and overhead analysis -- Segment reporting and decentralization -- Relevant costs for decision making -- Capital budgeting decisions -- Service department costing: an activity approach -- "How well am I doing?" statement of cash flows -- "How well am I doing? financial statement analysis -- Pricing products and services

1. Managerial accounting