MANAGEMENT ACCOUNTING

• understanding cost behavior
• short - term budgeting, resource allocations and capacity cost
• assigning resource costs to production cost centers
• activity - based cost systems
• activity - based management
• cost  based decision making
• decentralization
• the balanced scorecard : measuring total business unit performance
• financial measures of performance
• financial measures of performance : return on investment (ROI) and economic value added ( EVA) 
• measuring customer, internal business process, and employee performance
• investing to develop future capabilities technology
• incentive and compensation systems
• formal models in budgeting and incentive contracts