This course emphasizes the use of accounting information in effective management. Students study the reports, statements and analytical tools used by management, and the manner in which they are applied in planning, controlling, decision-making and performance evaluation from the perspective of the ethical management accountant. Topics include capital investment analysis, an examination of uses and limitations of quantitative techniques, and the behavioural implications of internal financial systems. Costing systems and accumulation methods are emphasized.
This course emphasizes the use of accounting information in effective management. Students study the reports, statements and analytical tools used by management, and the manner in which they are applied in planning, controlling, decision-making and performance evaluation from the perspective of the ethical management accountant. Topics include capital investment analysis, an examination of uses and limitations of quantitative techniques, and the behavioural implications of internal financial systems. Costing systems and accumulation methods are emphasized.
