1.  Product costing  Budgetary control and decision making  Incentives in decentralized organizations AC 440 Cost Accounting Three Sections – Three Cases

2. Learning from each other Problem-solving: “No pain, no gain.” Knowledge base Analyzing business issues Drawing connections Skill set Discussing Fun Puzzle Pieces

3. 1 Managerial Accounting and the Business Environment Chapter Planning Decision-making Control Coordination Product costing Performance measurement Budgeting Scorekeeping Problem solving Attention directing

4. R & D Product Design Production Marketing Distribution Customer Service The Value Chain Areas of Planning, Coordination, and Control

5. Relevant vs. reliable and comparable Timely vs. precise What data on workers? Segmented vs. aggregated Managerial vs. Financial Accounting