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Dec 11, 2024
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ACCT 6206 - Managerial Accounting II
Credits: 2
Continues the study begun in ACCT 6205 . Explores the use of cost data in planning and controlling operations. Describes techniques of cost measurement (variable costing, activity-based costing, and relevant costing) and their implications for cost management. Introduces management control (strategy implementation) in the decentralized organization, including variable costing, activity-based costing, activity-based management, strategic cost analysis, divisional profit center evaluation, and transfer pricing. Prerequisite: ACCT 6205 .
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