Topics include the nature and usefulness of cost accounting, cost items and purposes, cost flows and accumulation, cost- volume-profit relationships, costing methods, job order costing, process costing, cost allocation, variable costing, master budgets, and flexible budgets. Это и многое другое вы найдете в книге The Essentials of Cost & Managerial Accounting I (Essentials) (W. Keller)