Description
The course develops competence in using accounting information for decision support in both internal management contexts and external reporting. Through case studies and industry scenarios, students analyze cost behavior, budgeting practices, cost control, and performance evaluation, translating insights into actionable recommendations for managers and stakeholders. Students build and critique budgeting models, perform variance analysis, and assess capital allocation decisions using spreadsheet-based tools and basic data visualization to communicate results clearly. Prerequisite: undergraduate coursework in financial accounting