National Association of Accountants.

• Product costs for pricing purposes
• Return on capital as a guide to managerial decisions
• Standard costs and variance analysis
• Statements on management accounting
• Accounting for costs of capacity
• Accounting for intracompany transfers
• Accounting for labor costs and labor-related costs
• Accounting for research and development costs
• Accounting for returnable containers
• Analysis of non-manufacturing costs for managerial decisions
• Applications of direct costing
• Applying accruals and deferrals to interim earnings