Prerequisites: 16:151 with "C+" or better grade.
16:152 or 99:156.
An introduction to the use of accounting information for internal management purposes focusing on cost analysis and planning and control decisions. Topics covered include C-V-P analysis; master, static and flexible budgets, the determination of relevant costs and responsibility accounting and performance measurement.
3 lecture hours per term, one term
Successors: 16:352, 16:435, 16:451.
Transfer Equivalents: Look up 16:252 in the BU Course Transfer Database.