Units:1.5 - 3.0
Prerequisites: ACCTG 6000 AND Graduate Standing AND Master of Business Administration status in the School of Business.
This course focuses on firms' internal accounting information systems and their use in decision making, planning, and control. The objectives are to increase an understanding of the data accumulation and allocation processes; to illustrate the proper application of these accounting data to solving managerial problems; and to expose the students to the strategic implications and limitations of the accounting systems and data. Applications considered include cost estimation, pricing and product mix decision, activity-based costing, and measuring opportunity costs for decision making. The course integrates the knowledge of firms internal accounting systems with problems confronting managers in the areas of finance, accounting, marketing, operations management, and human resources.