ACCT 2113 - Managerial Accounting II
4 Credits
Prerequisites ACCT 2110
This course enables managers to use quantitative tools and techniques from an internal perspective to make accurate management decisions. Primary topics include cost-volume-profit analysis, differential cost analysis, master budgeting techniques, standard cost and variance analysis, and activity-based costing.
Learning Outcomes
Create and employ the balanced score card to measure performance within an organization and evaluate performance as it relates to responsibility centers. Implement activity-based costing. Prepare various budget schedules within a master budget. Analyze cost-volume-profit relationships and its use in margin of safety and degree of operating leverage calculations for planning. Identify relevant costs in differential analysis to facilitate decision making. Illustrate the use of standard cost systems and its implication in cost control procedures.
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