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Business

    • Management accounting
    • Scope, practice, and application
    • Differences between financial accountancy and management accounting
    • Traditional versus innovative practices
    • Role within a corporation
    • Specific methodologies
    • Activity-based costing
    • Grenzplankostenrechnung
    • Lean accounting (accounting for lean enterprise)
    • Resource consumption accounting
    • Throughput accounting
    • Transfer pricing
    • Resources and continuous learning
    • Tasks and services provided
    • Related qualifications
    • Methods
    • Planning and control functions
    • Making decisions
    • Cost concepts and cost allocation
    • Costing systems: job order costing
    • Costing systems: process costing
    • Value-based systems
    • Cost behavior analysis
    • The budgeting process
    • Performance management and evaluation
    • Standard costing and variance analysis
    • Short-run decision analysis
    • Capital investment analysis
    • Pricing decisions, including target costing and transfer
    • Pricing
    • Quality management and measurement
    • Financial analysis of performance

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