This second course in management accounting emphasizes the accounting concepts and analytical tools that are useful in planning and controlling organizational activity and in management decision-making. The principal costing systems and the related problems of cost estimation and cost allocations will be studied in greater depth than in the introductory course. A mixture of problem-solving exercises, discussion questions, cases, and readings may be employed. *RECOMMENDED: Students must have a working knowledge of introductory statistics (particularly regression analysis)
This second course in management accounting emphasizes the accounting concepts and analytical tools that are useful in planning and controlling organizational activity and in management decision-making. The principal costing systems and the related problems of cost estimation and cost allocations will be studied in greater depth than in the introductory course. A mixture of problem-solving exercises, discussion questions, cases, and readings may be employed. *RECOMMENDED: Students must have a working knowledge of introductory statistics (particularly regression analysis)