This course address strategic  and  tactical pricing issues  and  to identify   profit-boosting changes in pricing  practices across  a  range of  professional contexts  –  as management  consultants,  product managers, entrepreneurs, business unit managers. Pricing presents managers with one of their most powerful levers for  maximizing profits and shareholder value.  It yet  remains a  challenge for several managers to grasp a clear understanding of how to improve on historical pricing practices within their companies and industries  and  how to apply such knowledge  to new product settings. The concepts and tools of cost accounting serve as a natural response  to managerial  decision making at all levels of  strategic  planning  and  execution.  It  also  familiarizes  students with the essential concepts and procedures  pertaining  to  the  development  and  functioning  of cost accounting systems relevant to managerial decisions, control and performance reporting. Particular emphasis is given on cost issues and  pricing  policies in  liberalized  markets  and on regulated markets. To this end, the economics of regulation  and  market  liberalization  are  analyzed  by  providing  evidence  in specific sectors in the economies of where the process of market liberalization and regulation has taken place successfully.