Application of costing technique; process costing; joint products and by-products; job and batch costing; service costing; long-range planning; budget preparation; budgetary control; budget centre selection and behavioural aspects; standard costing; variance analysis; advanced variances; standard process costing; responsibility accounting and investigation of variances; decision-making; decision-making with uncertainty; pricing decisions; divisional performance measurement and control; interdivisional transfer pricing; discounting and index numbers.
