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Accounting Information for Decision Makers

3-0-3 units · Graduate

Focuses on how organizations use granular-level information from their accounting systems on a day-to-day basis for two purposes -- making decisions and evaluating those decisions after the fact. The primary audience is students who intend to work as managers or management consultants. Featuring real-world situations from diverse operating environments, course content emphasizes practical skills that can be applied across various functional areas within organizations.

Spring 2003 · Management Accounting and Control

Topics

  • Introduction and Case Discussion
  • The Nature of Costs
  • Economics of Organizations
  • Performance Measurement
  • Balanced Scorecard and EVA Articles
  • Budgets and Budgeting
  • Cost Allocation
  • Absorption Cost Systems
  • Standard Costs
  • Variance Analysis
  • ABC and Target Costing
  • Costing Problems
  • Management Accounting and the Changing Environment
  • Summary and Review

Prerequisites & course information

Prereq: None G (Fall, Spring; first half of term) 3-0-3 units

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