1. Introduction to Cost Management.

2. Basic Cost Management Concepts.

3. Cost Behavior.

4. Activity-Based Costing. Integrative Exercises.

5. Product and Service Costing: Job-Order System.

6. Process Costing.

7. Allocating Costs of Support Departments and Joint Products.

8. Budgeting for Planning and Control.

9. Standard Costing: A Functional-Based Control Approach.

10. Decentralization: Responsibility Accounting, Performance. Evaluation, and Transfer Pricing. Integrative Exercises.

11. Strategic Cost Management.

12. Activity-Based Management.

13. The Balanced Scorecard: Strategic-Based Control.

14. Quality and Environmental Cost Management.

15. Lean Accounting and Productivity Measurement. Integrative Exercises.

16. Cost-Volume-Profit Analysis.

17. Activity Resource Usage Model and Tactical Decision Making.

18. Pricing and Profitability Analysis.

19. Capital Investment.

20. Inventory Management: Economic Order Quantity, JIT, and the Theory of Constraints. Integrative Exercises.