code EY325
credit_hours 3
title Managerial Accounting 2
arbic title
prequisites EY311
credit hours 3
Description/Outcomes This course is designed to introduce main managerial decisions short and long term pricing internal pricing. And also the calculation of quality cost.
arabic Description/Outcomes
objectives -Explaining the nature of decision-making process.rn-Identify the accounting information needed for the pricing decisions.rn-Discuss the quality decision making.rn-Goal programming formulation and its relationship to the decision making process.rn
arabic objectives
ref. books
arabic ref. books
textbook Cost Accounting, a managerial emphasis. Horngern, Foster and Datar.
arabic textbook
objective set bullets
content set combined
Course Content
content serial Description
1 General revision on Managerial Accounting
2 Decision making process under riskrn
3 Decision making process under uncertaintyrn
4 External pricing decisions, short-run pricing
5 External pricing decisions, long-run pricing, market-based approach
6 External pricing decisions, long-run pricing, Cost-based approach
7 7th week exam
8 Internal pricing decisions (Transfer pricing)
9 Internal pricing decisions (Transfer pricing), continued
10 Costs of quality
11 Costs of quality, continued
12 12th week exam
13 Strategic analysis of operating income
14 Strategic analysis of operating income, contiued
15 General revision
16 Final exam