ACCT 3250

Building on ACCT 2250: Management Accounting, students further develop their ability to use quantitative and qualitative information to make effective planning and control decisions. Topics include the balanced scorecard and profitability analysis; interdepartmental cost allocation; revenue and customer profitability analysis; process costing with spoilage, rework and scrap; cost management including time, quality and the theory of constraints; capital budgeting; and transfer pricing and multinational management control systems.