Intermediate Management Accounting

This course examines the role of management accounting information in supporting planning, control, and strategic decision-making. Students will analyze and apply advanced costing methodologies, budgeting systems, variance analysis, and cost estimation techniques, with an emphasis on relevant and opportunity-cost frameworks. The course integrates these skills into pricing decisions, performance measurement, operations, supply-chain management, and decision-making within organizations. Through case-based and applied analysis, students evaluate how management accounting information influences organizational strategy and operational effectiveness.