1. Cost Accounting - Objectives and Role in the Organization
This section points to the users and key decisions that are facilitated by cost accounting.

2. Introduction to Cost Terms
Each manager should understand the differences among various types of costs and their usage. Different types of costs are used in different situations and for different purposes. That knowledge will aid non-finance managers in reading and interpreting financial statements, as well as in proposing product and cost optimization.

3. Overview of Costing Methods: Job Costing
This section presents the different methods in costing, the pros and cons of using them including traditional absorption costing, as well as marginal costing, which greatly facilitates decision-making. Different costing options are outlined and non-finance managers are taught to read information without necessarily consulting an accountant. Participants gain an understanding of the principles underlying company product costing.

4. Break-Even Point (Cost-Volume-Profit Analysis)
Cost-Volume-Profit Analysis is among the most widely and easy to use techniques in cost accounting. It is based on the fundamental economic concept of the Break-Even Point. This section will give you insights and techniques of using this tool to determine optimal production quantities from a finance and sales viewpoint.

5. Master Budget and Responsibility Accounting
The Master Budget, otherwise known as Annual Operational Plan, is at the core of company management. This section of the course will acquaint participants with the main stages of developing such a plan. The participants will be able to understand how they fit in the overall annual planning cycle.

6. Cost and Revenue Allocation
Companies have various structural units, departments, projects and other sites which are managed, generate costs, and are being controlled in terms of costs. This section of the course introduces the types of costs, reasons, and ways to allocate them to, or away from, the respective division.

7. Decision-Making - Relevant Costs
This section shows the techniques to identify the information relevant for making a certain decision and the key types of management decisions. This helps better understand the consequences of decisions and reduces the uncertainty in the process of decision-making.