Relevant costs, such as fixed or variable, direct or indirect, avoidable or unavoidable, and opportunity or sunk costs, Appropriate techniques, such as cost/volume/profit analysis, the use of limiting factors, and the recognition of risks and uncertainties

The concept of profit contribution The difference between marginal and absorption costing Marginal cost accounting: process cost accounting transactions in a marginal costing system Cost-volume-profit (CVP) analysis: understanding the concepts of break-even and margin of safety