This is an intermediate course in management accounting. Topics include an in-depth study of general purpose and special product costing systems; spoilage/ rework and scrap; cost estimation; linear and non-linear CVP; production, quality and pricing decisions; capital budgeting; operational budgeting; variance analysis; decentralization, segmented reporting, transfer pricing, performance evaluation and incentive systems. Spreadsheet applications will be used extensively to reinforce course concepts.
Prerequisite: BBUS 254