ACCTG 321 Strategic Cost and Management Control Systems

3 unit(s)
Examines the emerging role of the accountant as chief financial information officer and financial adviser to management teams. Focuses on examination of the strategic decision-making process and the need for accounting information. Through lectures, readings, problems and cases, students will study topics that include performance measurement for responsibility centers, structuring of investment and profit centers, transfer pricing, control of managed costs, incentive systems, budgeting systems and long-range planning. Students will engage in an assessment activity in which the student will confront a challenging managing accounting scenario that will require researching primary and secondary authority, considering ethical implications and communicating in a manner relevant to management accountants. Prerequisite(s): ACCTG 320.

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