| |
This course continues the study begun in Managerial Accounting I. The course explores the use of cost data in planning and controlling operations. Techniques of cost measurement (variable costing, activity based costing, relevant costing) are described along with their implications for cost management. Additionally, the course provides an introduction to the topic of management control (strategy implementation) in the decentralized organization. Topics include variable costing, activity based costing, activity based management, strategic cost analysis, divisional profit center evaluation, and transfer pricing. The course will have a case orientation. Prerequisite: Managerial Accounting I.
|
|
