Advanced Managerial Accounting

Deals with the development of accounting control structures and processes to ensure that resources are obtained and used efficiently and effectively in the accomplishment of organizational objectives. The following topics are covered in the context of the economic nature of the enterprise and its strategic planning: the controllership function, expense centers, profit and investment centers, financial goals, programming/budgeting, performance evaluation, and project planning and control. Articles and other readings from the literature are assigned on related behavioral, quantitative, managerial, and information-systems topics.