Jun 05, 2023  
2017-2018 Argosy University Academic Catalog—Graduate Programs | Volume 8, Issue 1 
    
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2017-2018 Argosy University Academic Catalog—Graduate Programs | Volume 8, Issue 1

B6021 - Managerial Accounting

3 credit hour(s)
Managerial accounting helps managers make better strategic and operating decisions. While financial accounting is backward- looking, managerial accounting techniques allow managers to use financial data to make decisions that impact the future direction of the organization. This course helps managers better understand cost structures and how costs behave with changes in business activity. It helps managers manage operations better using cash budgeting techniques and variance analysis. It also helps managers better evaluate investment decisions using NPV, ROI, payback, and other performance measures. Finally, managers also learn the importance of non-financial performance measures that use operating data to align organizational behavior with corporate strategy.
Prerequisite(s): ACC201  or equivalent
Corequisite(s): none
Recommended: none