| Code |
Course Name |
Language |
Type |
| BUS 310 |
Profit Planning and Control |
English |
Elective |
| Local Credits |
ECTS |
Theoretical |
Tutorial |
Laboratory |
| 3 |
|
3 |
0 |
0 |
| Course Prerequisites and Class Restriction |
| Prerequisites |
None |
| Class Restriction |
None |
| Course Description |
| The purpose of this course is to help students gain expertise in designing an
effective management control system, and in generating and using relevant
managerial accounting information for better managerial decisions and cost
management. Topics to be covered are: Cost terms, concepts and
classifications; System design: Job and process costing systems; Cost
behavior patterns; Cost-volume-profit analysis; Variable costing; Activity
based costing; Profit Planning (Budgeting); Standard costs and the balanced
scorecard; Flexible budgets and overhead analysis; Segment reporting and
decentralization: Relevant costs for decision making. |
|
