HA 514 - Accounting for Management Decisions

Crosslisted: (MBA 515)

This course emphasizes the use of accounting data and analytical techniques employed by management for decision-making in for-profit and not-for profit businesses and governmental organizations. Students will study, evaluate and apply the analytical techniques as part of the broader management accounting process used to analyze, evaluate, and convey their recommendations concerning economic events related to management decisions. Areas covered include cash flow analysis, financial statement analysis, ratio analysis, variable costing, product costing, cost prediction, cost-volume-profit considerations, operational budgeting, variance analysis, return on investment and capital budgeting decisions. The course uses discussion, problems, accounting case studies and a term project to evaluate the student’s comprehension of the material.
Credits: 3