BUAC711
Financial Planning and Control Systems for Managers and Consultants
Prerequisite: BUSI611, BUSI681, and BUSI630; or permission of BMGT-Robert H. Smith School of Business. Restriction: Must be in one of the following programs (Business and Management (Master's); Business and Management (Master's)). Credit only granted for: BMGT711 and BUAC711. Formerly: BMGT711.This course provides an analysis of several topics concerning financial planning/control systems (management accounting systems). Topics covered: design and use of cost management systems (including activity based costing systems), financial performance measures for enhancing firm value, managerial incentive contracts and accounting data, management accounting and Internet-based transactions, managing earnings and financial ratios, use of balanced scorecard to evaluate financial/nonfinancial managerial performance, management accounting systems and competitor analysis, behavioral aspects of budgeting, post-auditing of capital investments, accounting/economics aspects of information security, and transfer pricing.
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