Many of the topics covered in cost accounting are also covered in managerial accounting, also known as the management accounting.

Estimating a manufacturer's product costs, which is required for the external financial statements that must adhere to US GAAP, is among the managerial topics. Other issues deal with studies and reports that aren't made public but are used by management for planning and controlling corporate operations and making decisions.

Examples of Managerial Accounting Topics

• Job order costing
• Process costing
• Absorption costing vs. variable costing
• Understanding cost behavior and cost-volume-profit analysis
• Operational budgeting
• Standard costing and variance analysis
• Activity-based costing
• Pricing of individual products and services
• Analyzing the profitability of product lines, customers, territories, etc.
• Capital budgeting
• Ratio analysis

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