Managerial Accounting

This course introduces students to the fundamentals of management accounting within the organization. The early part of the course examines basic terms, concepts and systems of management accounting before moving on to more specific topics such as activity based costing, budgeting, variance analysis, and cost allocation. The course emphasizes the use of accounting information for planning and control within the organization and the appropriate use of accounting information for other types of decision-making such as pricing and product profitability decisions. The role of management accounting in systems supporting quality programmes and just in time delivery is considered. Other types of decision-making using accounting information such as capital budgeting and transfer pricing are examined as time permits. Consideration will be given to the behavioural and motivational impact of various management accounting systems.

Note: Check with the institution regarding start/end dates, prices, and delivery method. These may vary according to program, section, and/or semester.