People Innovation Excellence

MANAGERIAL ACCOUNTING (4 Credits)

Learning Outcomes:

On successful completion of this Course, students will be able to: Discuss The role of management accountants in an organization; Compute Cost classifications, cost behavior, cost volume profit relationship; Calculate Variable Costing, Activity-Based Costing, Profit Planning, and Flexible Budgets Performance Analysis; Prepare The Balance Score Card, Pricing Products, Profitability Analysis, Transfer Pricing, and Decision Making Under Uncertainty; Appraise strategic business and through planning and decision support.

Topics:

  1. Managerial Accounting and the Business Environment;
  2. Managerial Accounting and Cost Concepts;
  3. Cost Behavior: Analysis and Use;
  4. Cost-Volume-Profit Relationship;
  5. Variable Costing: A Tool for Management;
  6. Activity-Based Costing: A Tool to Aid Decision Making;
  7. Profit Planning;
  8. Flexible Budgets and Performance Anaylsis;
  9. Relevant Costs for Decision Making;
  10. The Balance Score Card;
  11. Pricing Products and Services;
  12. Profitability Analysis;
  13. Transfer Pricing;
  14. Decision Making Under Uncertainty.

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