Management Accounting

Part 1: An introduction to management and cost accounting: cost terms, systems design and cost behaviour 1 Management accounting and the business environment 2 An introduction to cost terms, concepts and classifications 3 Cost behaviour: analysis and use 4 Job-order and service department costing 5 Process costing Part 2: 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 3: Planning and control 11 Profit planning and the role of budgeting 12 Standard costs and variance analysis 13 Flexible budgets and performance reporting 14 Performance Measurement in decentralized organizations 15 Pricing and intra-company transfers Part 4: Value metrics and performance management in a strategic context 16 Strategic management accounting and the balance scorecard 17 Management control corporate governance and performance management 18 Business process management: towards the lean operation 19 Strategic perspectives on cost management

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• Contabilidade de getão e contabilidade geral