1. The fundamentals of cost and management accounting -- 2. Cost elements -- 3. Marketing costs -- 4. The manufacturing facility and cost flows -- 5. Product orientated cost systems -- 6. Process orientated costing systems -- 7. Costing systems in service and merchandising enterprises -- 8. The relationship between the financial and costing ledgers -- 9. Short-term decisions -- 10. Long-term decisions -- 11. Budgets -- Standard costs -- Quality and time -- 14. Divisional performance evaluation.