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FIN 235 Management Accounting and Control (3 Credits)

Students will examine management accounting and analytical methodologies for control and decision making in profit-directed organizations. This course defines budgetary control systems and product costing. It also defines evaluation systems for planning, directing, and checking the performance of a business.

Learning Outcomes:

  • Use costing systems that are commonly utilized for different purposes.
  • Identify and use different activity based management tools.
  • Apply cost relationships for analysis.
  • Prepare a master budget.
  • Use standard costs and performance measures.
  • Perform cost variance analysis.
  • Correctly utilize costs in pricing and decisions making.