Cost behavior is the starting point for using accounting numbers to guide decisions, not just record history. This course develops the core methods accountants use to support managers, including cost-volume-profit analysis, relevant costing, budgeting, variances, segment evaluation, performance measures, transfer pricing, and capital budgeting. It is aimed at accountants who need clear decision support tools and want to apply them to real choices with worked examples instead of exam-style drill.
The course covers cost functions, contribution margin, break-even analysis, incremental decision analysis, constrained-resource special orders, master and flexible budgets, standard cost variances, responsibility accounting, ROI, residual income, balanced scorecard measures, transfer pricing, and capital budgeting using net present value and internal rate of return.