Contents : An introduction to cost terms and concepts -- Accounting entries for job costing system -- Process costing -- Joint and by-product costing -- Income effects of alternative cost accumulation systems -- Cost-volume-profits analysis -- Measuring relevant cost and revenue for decision-making -- Activity-based costing -- Pricing decisions and profitability analysis -- Decision-making under conditions of risk and uncertainty -- Capital investment decision: 1 -- Capital investment : 2 -- The budgeting process -- Management control systems -- Standard costing and variance analysis 1 -- Standard costing 2: further aspects -- Divisional financial performance measures -- transfer pricing in divisionalized companies -- Cost management -- Strategic management accounting -- Cost estimation and cost behaviour -- Quantitative models for the planning and control of stocks -- The application of linear programming to management accounting