Management
- 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