The accounting concepts and analytical tools that are useful in planning and controlling organizational activity and in management decision-making. The principal costing systems and the related problems of cost estimation and cost allocations will be studied in greater depth than in the introductory course. A mixture of problem-solving exercises, discussion questions, cases, and readings may be employed. It is a prerequisite for this course that students have a working knowledge of introductory statistics (particularly regression analysis). PREREQUISITE
