CORRESPONDING WEBSITE CONTENT

1  Setting the Strategic Foundation: The Importance of Analyzing and Managing Costs

Product and Period Costs
Cost Behavior:  Fixed and Variable
Mixed Costs
Cost Volume Profit Analysis

2  Activity-Based Management

Job Order Costing
Activity Based Costing

3  Process Costing and Cost Allocation

Process Costing
Allocating Costs – Responsibility Accounting

4  Planning and Decision Making

Short Term Decision Making
Comprehensive Master Budgets

5  Evaluating and Managing Performance  
       Creating and Managing Value-Added
        Effort

Variable Cost Variance Analysis
Fixed O/H Variance Analysis
Performance Measurement – Balance Scorecard