Overview and foundation. Managerial accounting and the business environment ; Cost terms, concepts, and classifications ; Cost behaviour: analysis and use ; Cost-volume-profit relationship -- Costing. Systems design: job-order costing ; System design: process costing ; Activity-based costing: a tool to aid decision making ; Variable costing: a tool for management -- Planning and control. Budgeting ; Standard costs and overhead analysis ; Reporting for control -- Short-term and long-term decisions ; Relevant costs for decision making ; Capital budgeting decisions -- External reporting and analysis ; Financial statement analysis.