Budgeting, Performance Management, and Cost Analysis

Catalog description

This course is based on the study of the concepts, measures, techniques, and approaches for strategic and operational decision-making based on managerial and cost accounting. The emphasis is on understanding and developing accounting and economic concepts for decision making within profit-making organizations related to such topics as short-term and long-term planning, performance measurement, and traditional and contemporary product costing systems. The course will emphasize the application of concepts and approaches to small and large-sized domestic and global organizations. Contemporary strategic and operational decision-making issues are stressed, as well as how use of information provided by costing systems and cost analysis informs strategic and operational decision-making. Enrollment is limited to Graduate level students.