Building on ACCT 2250: Management Accounting, students further develop their ability to use quantitative and qualitative information to make effective planning and control decisions. Topics include the balanced scorecard and profitability analysis; interdepartmental cost allocation; revenue and customer profitability analysis; process costing with spoilage, rework and scrap; cost management including time, quality and the theory of constraints; capital budgeting; and transfer pricing and multinational management control systems. Prerequisite: ACCT 2250 (min grade B-) and CMNS 1290 (min grade C-) or equivalent and MIST 2610 (min grade B-) or equivalent Note: Students will only receive credit for one of ACCT 3250, ACCT 3251, BBUS 3250 or BBUS 3251
Building on ACCT 2250: Management Accounting, students further develop their ability to use quantitative and qualitative information to make effective planning and control decisions. Topics include the balanced scorecard and profitability analysis; interdepartmental cost allocation; revenue and customer profitability analysis; process costing with spoilage, rework and scrap; cost management including time, quality and the theory of constraints; capital budgeting; and transfer pricing and multinational management control systems. Prerequisite: ACCT 2250 (min grade B-) and CMNS 1290 (min grade C-) or equivalent and MIST 2610 (min grade B-) or equivalent Note: Students will only receive credit for one of ACCT 3250, ACCT 3251, BBUS 3250 or BBUS 3251
