(WSU, Vancouver. Fall, 2006)
Author: Cote, Jane
Source: Washington State University, Vancouver
This course will integrate fundamental cost accounting topics with strategic analysis to demonstrate how accounting information is used within an organization to make business decisions, design control systems, and evaluate the impact on various stakeholder groups. In this class we will be looking at issues of measurement and causality. Most of accounting is measurement. And for measures to be meaningful you need to know what to measure, how to measure, and what the consequences of the measure will be. There is a balance between the computation of cost accounting data as well as how the resulting information is used in a decision context. We will explore how different cost accounting systems affect how decisions are made within an organization. Our focus is on information used for internal decision making purposes and is designed for the MBA who will be using, rather than producing financial information. Faculty: Login to access a PDF of this syllabus.
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