BUA 531 - Managerial Accounting

This course is a study of the use of cost accounting data by management as a tool for planning, control, and decision making. The course focuses on cost behavior, design of job order and process costing systems, cost-volume profit analysis, segment reporting, direct and absorption costing, standard cost systems, flexible budgets, capital budgeting, relevant costs, and product pricing. Further topics explored include: overhead, marginal cost analysis, break-even analysis, decision making, process costing, budget control, and capital investment appraisal.

Credits: 3