The accountant’s role in the organization – An introduction to cost terms and purposes – Cost-volume profit relationships – Costing systems in the service and merchandising sectors – Costing systems in the manufacturing sectors – Master budget and responsibility accounting – Flexible budgets, variances and management control:I – Flexible budgets, variances, and management control:II – Income effects of alternative inventory-costing methods – Determining how costs behave – Relevance, costs, and the decision process – Pricing decisions, product profitability decisions, and cost management – Management control systems:choice and application – Cost allocation:I – Cost allocation:II – Cost allocation:jointproducts and byproducts – Process-costing systems – Spoilage, reworked units, and scrapn – Operation costng, backflush costing, and project control – Capital budgeting and cost analysis – Capital budgeting: a closer look –Measuring Mix, Yield, and productivity – Cost management: quality and time – Inventory management and just in time – Systems choice: decentralization and transfer pricing – Systems choice:performance measurement and compensation.