Short term cost behavior(短期成本行為) Cost/volume/profit (CVP) analysis(成本/數量/利潤之分析) Short term decision making(短期之決策) Budgetary planning and control(預算策劃及控制) Cash and working capital management (現金及營運資本之管理) Standard costing and variances(標準成本與差異之計算) Long term decision making (長期之決策) Performance evaluation and transfer pricing (衡量表現及轉讓定價)