Managerial Accounting

Catalog description

This course introduces students to managerial decision-making using accounting information. Topics include the master budget, static and flexible budgets, capital budgeting techniques, cost-volume-profit relationships, contribution margin approach to decision-making, cost behavior analysis, job order and process costing, activity-based costing and just-in-time manufacturing. Other topics include standard costing, responsibility accounting, cost performance reporting, special business decisions, incremental analysis, break-even analysis, and pricing under absorption and variable costing.