Covers cost management decisions, objectives, budgeting, performance management, and accounting methods.
Explores traditional and emerging cost accounting methods and tools for strategic decision-making, focusing on cost analysis and overhead application rates.
Introduces Activity-Based Costing (ABC) for cost allocation and analysis in management control.
Covers management control tools, budgets, variances analysis, production budget, material purchases, cash payments, and comprehensive cash budget.
Covers product cost analysis, contribution margin, costing systems, and income comparison methods.
