Course info

Course Rationale:

This course is essential for students to use accounting to facilitate and align internal decisions made by owners,
managers, and employees. Students will develop the ability to collect, analyze, and communicate both quantitative and non-quantitative information to assist management in making more effective decisions. The course will also help students apply techniques such as Cost-Volume-Profit (CVP) analysis, budgeting, target costing, life cycle costing, and activity based costing for decision-making. Additionally, students will learn to assess procedures related to return on investment (ROI), residual income (RI), differential analysis, transfer pricing, and capital budgeting for performance management.

Course Learning Outcome:

At the end of this course, students will be able to:

CO1: Apply the techniques of CVP, Budgeting, Target Costing, Life Cycle Costing, Activity Based Costing for decision making.

CO2: Assess the procedures of ROI, RI, Differential Analysis, Transfer Pricing, Capital Budgeting for performance
management.