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    <subfield code="a">1. The manager and management accounting--
2. An introduction to cost terms and purposes--
3. Cost-volume- profit analysis--
4. Job costing--
5. Activity-based costing and activity-based management--
6. Master budget and responsibility accounting--
7. Flexible budgets, direct-cost variances, and management control--
8. Flexible budgets, overhead cost variances, and management control--
9. Inventory costing and capacity analysis---
10. Determining how costs behave--
11. Decision making and relevant information--
12. Pricing decisions and cost management--
13. Strategy, balanced scorecard, and strategic profitability analysis--
14. Cost allocation, customer-profitability analysis, and sales-variance analysis--
15. Allocation of support-department costs, common costs, and revenues--
16. Cost allocation: joint products and byproducts--
17. Process costing--
18. Spoilage, rework, and scrap--
19. Balanced scorecard: quality, time, and the theory of constraints--
20. Inventory management, just-in-time, and simplified costing methods--
21. Capital budgeting and cost analysis--
22. Management control systmes, transfer pricing, and multinational considerations--
Performance measurement, compensation, and multinational considerations.</subfield>
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