On successful completion of this course, students will be able to: Appraise the role of management accountants in an organization; Identify manufacturing cost, non manufacturing cost, and classify service department cost to other operating departments/units using the cost behavior concept; Calculate the break-even-point and use Activity-based costing techniques to compute unit product cost; Prepare job order cost sheet, cost of production report, and financial budget for organization; Construct balance score card and analyse the most profitable use of a constrained resource and the value of obtaining more of the constrained resource; Interpret the model of management accounting in strategic decision making.
- Managerial Accounting and the Business Environment;
- Managerial Accounting and Cost Concepts;
- Cost-Behavior: Analysis and Use; Cost-Volume-Profit Relationships;
- Variable Costing: A Tool for Management;
- Cost Allocation;
- Activity-Based Costing: A Tool to Aid Decision Making;
- Systems Design: Job-Order Costing;
- Systems Design: Process Costing;
- Profit Planning; Flexible Budgets and Performance Analysis;
- Segment Reporting, Decentralization, and the Balanced Scorecard;
- Relevant Costs for Decision Making.
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