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Description: |
This course introduces the use and analysis of accounting data so that managers may better conduct planning, controlling, and decision-making. In the first part, students will be exposed to the nature of costs, as well as to cost analysis for decision-making. The second part of the course relates to accounting for control, and is intended to deepen knowledge of processes, including budgetary control, divisional performance appraisal, profit centers, transfer prices, management planning and control systems. Lastly, students will gain an understanding of technical information and learn how to apply this information within several organizational contexts. Required, (QUARTER ONE) |