ACCT 3420

This course expands on introductory management accounting topics and introduces new subject matter within the context of decision making. The student will learn alternative systems, processes, and analytical techniques used in managing and controlling business operations. Topics include: the strategic context for management accounting; cost allocation methods and their effects on decision making; alternative methods and accounting applications for various costing systems; in depth cost and revenue variance analysis; customer profitability analysis; and quantitative analysis of cost functions.