Day One
-    Introduction and course objectives
-    Need for cost control and cost management
-    The use of cost information in pricing decisions
-    Cost concepts
-    General cost classifications Product
-    costs vs period costs
-    Cost behaviour - fixed, variable and mixed costs
-    Direct and indirect costs Opportunity
-    cost and sunk cost Relevant range  concept
-    Estimating costs and predicting cost behavior: high-low method, regression  analysis
-    Summary
Day Two
-    Job  costing Direct
-    Materials Direct
-    labour
-    Manufacturing  overhead
-    Estimating predetermined overhead rates  Job
-    Cost sheets
-    Flow of costs within a job costing environment
-    Process costing
-    Similarities and differences to Job Costing
-    Flow of  costs within a process costing environment
-    Equivalent units of production
-    Preparing a production report
-    Processes, activities, resource consumption
Day Three
-    Cost Volume Profit (CVP) analysis
-    Contribution  margin  concept
-    Contribution margin ratio
-    Break-even analysis Target
-    Profit calculations Margin of safety
-    Operating leverage and profit performance
-    Sales mix considerations
-    Variable vs. absorption costing
-    Income  comparisons
-    Effect of changes in production on profit
-    Cost of Quality (COQ)
-    Summary
Day Four
-    Activity Based Costing (ABC)
-    Comparisons with traditional costing
-    Designing an ABC system
-    Mechanics of ABC
-    Budgeting
-    Purpose and use of budgeting
-    Approaches to budgeting: incremental vs.  zero-based budgeting
-    Preparing a budget
-    The master budget
-    Sales budget
-    Production budget
-    Direct materials budget
-    Direct labour budget
-    Manufacturing overhead budget
-    Cash budget
-    Summary
Day Five
-    Standard costing
-    Definition of standard costing
-    Setting standards
-    Types of variances
-    Variance analysis
-    Target costing and reverse engineering
-    The Balanced Scorecard and Performance Measurement
-    Strategy and the Balanced Scorecard
-    Four firm dimensions
-    Costing human capital
-    Summary and close of course