ACCT 615 Management Accounting and Control


This course is a study of the fundamental managerial accounting concepts and techniques that aid in management decision-making, performance evaluation, planning and controlling operations. The emphasis is on the use of accounting data as a management tool rather than on the techniques of data accumulation. The course deals with such topics as cost behavior patterns, budgeting and cost-volume-profit relationships. Quantitative methods applicable to managerial accounting are studied.

  • Learn how to use accounting information to make decisions, through a mix of theory and real world applications.
  • Examine management accounting and related analytical methodologies for decision making and control in profit-directed organizations.
  • Understand product costing, budgetary control systems, and performance evaluation systems for planning, coordinating, and monitoring the performance of a business.
  • Analyze principles of measurement and develops framework for assessing behavioral dimensions of control systems; impact of different managerial styles on motivation and performance in an organization.