Accounting for Decision Making

2 Credits

This course emphasizes the organization, measurement and interpretation of internal accounting information that managers use to make business decisions. Students learn techniques such as cost analysis, budgeting, performance evaluation, and employee motivation. Topics include: cost flows in service and manufacturing enterprises; product and process costing; transfer pricing; resource planning, evaluation and control through budgeting, make-or-buy decisions; activity-based costing; standard costing, and variance analyses; pricing and production decision making using cost-volume-profit analysis. Prerequisites: ACCT 442