| Description
| Managerial accounting information includes both historical and estimated data used by management in conducting daily operations, such as Planning, Control, Decision, Product costing and Motivation of employees. This courses design can be classified as two portions. First, managerial accounting reports provide both objective measures of past operations and subjective estimates about future decisions such as budgeting, short-term decision making and capital budget. Second, this course will introduce several cost control methods such as difference analysis, responsible accounting, TQM and performance measurement. Managerial accounting reports can be prepared to report information for the business entity or a segment of the entity, such as a division, product, project, or territory.
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