This course emphasizes the use of managerial accounting information for planning, control, and decision making. Students apply cost behavior analysis and activity-based costing, design internal control policies, evaluate performance, and support management decisions. The course covers the development of operating, cash, and capital budgets, analysis of budget to actual variances, and the integration of accounting information to evaluate strategic business decisions. This class may include students from multiple sections.
Must be seeking a Bachelor of Applied Science in Management degree to enroll. If interested, visit pencol.edu/bas
Prerequisites
Bachelor's Program Admittance to Management Degree
Course Outcomes
- Apply cost behavior analysis and activity‑based costing to support managerial planning and decision making.
- Design internal control policies and procedures that align with organizational objectives.
- Develop an operating budget, cash budget, and capital budget to support organizational planning.
- Analyze budget‑to‑actual variances and recommend corrective management actions.
- Integrate managerial accounting information to evaluate organizational performance and strategic business decisions.