BUSO782

Prerequisite: Permission of BMGT-Robert H. Smith School of Business. Or BUSO616; and BUSO602. Restriction: Must be in Business and Management (Master's) program; or permission of BMGT-Robert H. Smith School of Business. Credit only granted for: BMGT711 or BUSO782. Formerly: BMGT711. This course provides an analysis of several topics concerning financial planning/control systems (management accounting systems). Topics covered: design and use of cost management systems (including activity based costing systems), financial performance measures for enhancing firm value, managerial incentive contracts and accounting data, management accounting and Internet-based transactions, managing earnings and financial ratios, use of balanced scorecard to evaluate financial/nonfinancial managerial performance, management accounting systems and competitor analysis, behavioral aspects of budgeting, post-auditing of capital investments, accounting/economics aspects of information security, and transfer pricing.