This course provides in-depth study of the principles and objectives of the techniques and theories
used in managerial accounting. Emphasis is on managerial accounting concepts for external and
internal analysis, reporting, and decision-making. Emphasis also is on how accounting data can be
interpreted and used by management in planning and controlling business activities. It includes the
budgeting process and responsibility accounting, types of budgets, performance measurement and
evaluation techniques, capital budgeting decision, Break Even model, pricing decisions
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