Intermediate Managerial Accounting

3 credits

Implementation and evaluation of cost systems for management and decision making. Cost issues include: accumulating and analyzing costs using actual and standard approaches, overhead allocation, and cost estimation. Management topics include: pricing, production and investment decisions, revenue analysis, performance evaluation, management incentive systems, and strategy analysis. [3-0-0] Credit will be granted for only one of MGMT_O 401 or COMM_O 354. Restricted to students in the Minor in Management. Prerequisite: MGMT_O 202.