Managerial accounting: an overview -- Managerial accounting and cost concepts -- Job-order costing -- Process costing -- Cost-volume-profit relationships -- Variable costing and segment reporting: tools for management -- Activity-based costing: a tool to aid decision making -- Profit planning -- Flexible budgets and performance analysis -- Standard costs and variances -- Performance measurement in decentralized organizations -- Differential analysis: the key to decision making -- Capital budgeting decisions -- Statement of cash flows -- Financial statement analysis -- Appendix A. Pricing products and services -- Appendix B. Profitability analysis.