CMGMT 6462 Managerial Accounting for Decision Making
Financial control procedures for a systems approach to program management are presented. Cost elements in manufacturing, research and development, logistic and support services are explored. Included will be the introduction of fixed and variable costs; computing and using overhead; process and job order costing methods; preparation of income statements in the contribution format; ratio analysis; profit planning and its relationship to cost; budget and overhead analysis; pricing, capital budgeting and investment decisions.