Building on ACCT 2251: 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. Prerequisites: There are no prerequisites for the course, but CMNS 1290, ACCT 2251 and MIST 2610 are recommended. Note: Students will only receive credit for one of ACCT 3250, ACCT 3251, BBUS 3250 and BBUS 3251
Building on ACCT 2251: 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. Prerequisites: There are no prerequisites for the course, but CMNS 1290, ACCT 2251 and MIST 2610 are recommended. Note: Students will only receive credit for one of ACCT 3250, ACCT 3251, BBUS 3250 and BBUS 3251
