This course covers the role of the management accountant in complex modern industrial organizations within which the various facets of decision-making and controlling operations take place. It covers the discussion of the foundation of management accounting; its expanding role, organizational structure, and professional ethics for management accountants; design of management accounting systems (e.g., responsibility accounting system), evaluating the impact of changes in business structure, functions, and appropriateness of management accounting techniques and methods; performance measurement for planning and control such as: marginal, absorption, and opportunity costing; cost-volume-profit relationship; budgeting, differential analysis, business unit performance measurement as well as emerging issues that are vital to the modern value-creating accountant.
- Teacher: MARIA CONCEPCION JALIJALI
- Enrolled students: 49