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Business
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
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