Strategic Cost Analysis

Credits: 1.5


This course is a follow-up course to Managerial Accounting. While the emphasis on managerial accounting was on the design of cost accounting systems and use of cost information for decision making, the emphasis in this course is on management control systems and performance measurement.

The topics covered include in-depth study of planning and budgetary control systems, transfer pricing, Balanced Score Card and Economic Value Added (EVA) and the economics of incentives in intra- and inter-organizational settings and executive compensation. The course material will consist of cases, readings and text book material.

Prerequisite(s): BACC 2528 Managerial Accounting