BQOM 2549 - Strategic Cost Analysis (1.5 credits)

From Information Systems at Pitt Business

This course is a follow-up course to Managerial Accounting. The course takes an integrated approach to value creation, focusing on decision making, performance measurement and control along the firm’s value chain, including procurement, design, production and customer relationships. The first part of the course analyzes the use of cost information and performance measurement in supply chains. The second part of the course analyzes performance measurement and control systems in various contexts, including target costing, process improvement and cost reduction, and transfer pricing. The course will include an in-depth study of planning and budgetary control systems and control systems such as the Balanced Score Card and Economic Value Added (EVA). The course material will consist of cases, readings and text book material. >Prerequisites: BACC 2401 and BACC 2528 or permission of instructor (Cross-listed as BQOM 2549.)