This course focuses on how managers use quantitative and qualitative accounting
information for decision making individually and as members of a management team.
Students will study management accounting fundamentals including cost concepts and
cost allocation; understand cost-based and activity-based information systems; use
information for planning purposes including cost behavior analysis and the budgeting
process; measure and evaluate performance using financial and non-financial metrics
and reports; and synthesize course knowledge to make price, quality, short-run and
long-run decisions. The course employs technology tools typically used by managers,
e.g., spreadsheet software and the Internet. Students will apply course knowledge in a
comprehensive outside assignment as a requirement of this course. It is strongly
recommended that students complete CGS1000 or CGS1101 or have equivalent skills.