PART 1: Setting the Strategic Foundation: The Importance of Analysing and Managing Costs

Cost Management and Strategic Decision Making: Evaluating Opportunities and Leading Change

Product Costing Concepts and Systems

Cost estimation

PART 2: Activity-Based Management

Activity-Based Costing Systems

Customer Profitability and Activity-Based Management

Managing Quality and Time to Create Value

PART 3: Planning and Decision Making

Cost Management and Short-Term Decision Making

Strategic Investment Decisions

Budgeting and Financial Planning

PART 4: Product Costing and Cost Allocation

Job and Order Costing

Joint Product and Process Cost Systems

Managing and Allocating Support Service Costs

PART 5: Performance Measurement and Management

Analysis and Management of Cost Variances

Organizational Design, Responsibility Accounting and Evaluation of Divisional Performance

Transfer Pricing

Strategy, Balanced Scorecards, and Incentive Systems