ACCT:430 Managerial Accounting Policy.

Extended study of traditional managerial accounting concepts involving cost systems, budgeting, performance and variance analysis, behavior accounting, break-even and capital budgeting models, and direct cash flow statements. Introduction to emerging cost management topics, including the theory of constraints, activity-based costing/management, target costing, backflushing, learning curves, stochastic models and extension of capital budgeting models. Prerequisites: ACCT:330 and junior standing. 4 SH.