1 Management accounting and the business environment
2 An introduction to cost terms, concepts and classifications
3 Systems design: job-order costing
4 Systems design: process costing
5 Cost behaviour: analysis and use

Part II: Information for decision making

6 Profit reporting under variable costing and absorption costing
7 Cost–volume–profit relationships
8 Activity-based costing
9 Relevant costs for decision making
10 Capital investment decisions

Part III: Planning and control

11 Profit planning and the role of budgeting
12 Standard costs and variance analysis
13 Flexible budgets and overhead analysis
14 Segment reporting and decentralization
15 Pricing and intra-company transfers

Part IV: Value metrics and performance management in a strategic
context

16 Value-based management and strategic management accounting
17 Performance management, management control and corporate
governance
18 Business process management: towards the lean operation
19 Strategic perspectives on cost management