Fixed costs, variable costs, and how to use them to perform cost-volume-profit analysis for a business
Product costs, period costs, and why the distinction is important
Direct costs, indirect costs, and how to assign each of them to cost objects for better decision-making
How to use activity-based costing to allocate overhead costs
Job order costing and process costing
How to budget for a business and how to use variance analysis to identify potential problems when results vary from budgeted amounts

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