BADM 643-01, Accounting Control, Sprint 2009

Abstract

This course will explore advanced aspects of a broad range of cost accounting concepts and techniques which are used to inform managerial planning, control, and decision making. It will explore the nature and behavior of costs; the design and operation of cost accounting and performance evaluation systems; and conceptual and practical aspects of the use of accounting as part of a management control system. Management control is conceived as involving the motivation, evaluation and rewarding of individuals who constitute the organization so that they behave in ways consistent with the organization‟s goals. Students will critically analyze prescribed journal articles on current cost accounting and control issues.