General description
This course aims to provide students with knowledge and skills related to accounting information to be used when making administrative decisions. These decisions are usually made on the basis of a range of available alternatives. Management accounting provides assistance where there are many problems facing business organizations based on many methods and tools unique to management accounting, using Break-even analysis mainly related to the distinction between fixed and variable costs in many areas such as sales planning or operational leverage. The course also helps to consolidate many frameworks related to production and profits planning in the short-term, in addition to the role of planning budgets in the control process and reducing waste Losses in various activities. Finally, the course teaches students how to set up performance reports based on decentralization and responsibility accounting system.