Program
Year
Year 2
Semester
First Semester
Credit
3
Program Description
Design and implementation of cost systems for planning, controlling, and evaluating business operations.
About this course
Managerial Accounting Systems focuses on the design and implementation of cost systems for planning, controlling, and evaluating business operations. You will move beyond basic financial reporting to explore how internal cost data supports management decisions.
The course covers activity-based costing, variance analysis, and performance measurement. You will learn to build cost models that reflect the true complexity of modern business operations.
Who takes this course
Credits: 3 · Hours: 45
Prerequisites
Learning outcomes
- Design cost accounting systems tailored to specific business environments.
- Implement activity-based costing methods to allocate overhead accurately.
- Use variance analysis to monitor performance and identify inefficiencies.
- Evaluate cost systems for their impact on strategic decision-making.
Evaluation
| Component | Weight (%) |
| Midterm examination | 30 |
| Group cost system design project | 25 |
| Weekly problem sets | 20 |
| Final examination | 25 |