The provision and use of accounting information for internal management decision making. Topics covered include terminology and underlying concepts; costing systems; cost behavior and its role in cost-volume-profit analysis; operating and capital budgeting; performance evaluation; responsibility accounting including segmented reporting and transfer pricing; pricing of products and services; and differential analysis in decision making (e.g., outsourcing decisions and whether to add or drop a segment of the business). Prerequisite: ECON 220 (or ECON 150).
|ECON 220 (or ECON 150)||1 course|
Current Semester InformationMichael Risdon
280A: Managerial Accounting