Advanced Management Accounting

Part-I: Introduction
• Management Accounting: Nature and Scope • Cost Concepts and Classifications

Part-II: Cost Accumulation Systems and Product Costing
• Cost Allocation and Overhead Absorption • Activity-Based Costing (ABC) • Absorption Versus Variable Costing

Part-III: Managerial Decision Making
• Cost-Volume-Profit (CVP) Analysis • Relevant Information and Decision Making • Pricing Decisions

Part-IV: Planning, Control and Performance Measurement
• Budgeting • Standard Costing and Variance Analysis • Performance Measurement in Divisionalised Companies • Transfer Pricing • Performance Measurement — Balanced Scorecard • Strategic Management Accounting • Management Control Systems (MCS)

Part-V: Managerial Uses of Financial Statements
• Cash Flow Statement • Financial Statement Analysis