ORGANIZATIONAL ARCHITECTURE:
- Economic and accounting depreciation
- Opportunity cost of capital
- Agency costs
- Organizational architecture
RESPONSIBILITY ACCOUNTING:
- Divisional performance measures
- EVA
- The controllability principle
- Transfer pricing
BUDGETING:
- Budgets and incentives for communication
- Flexible budgeting
- Marketing variances
COST ALLOCATION:
- Reasons to allocate costs
- Allocating capacity costs
- Allocating service department costs
- Joint costs
ABSORPTION COST SYSTEMS:
- Allocating overhead
- Full absorption costing
- Finding the optimal product mix
- Incentives to overproduce
STANDARD COSTS AND VARIANCES:
- Standard cost systems
- Direct labor and material variances
- Overhead variances
