The design of accounting systems to serve the internal needs of management with an emphasis on underlying theory. Product costing, including activity-based costing; budgeting and other planning applications, information for decision making, planning and control application for decentralized organizations.

The design of accounting systems to serve the internal needs of management with an emphasis on underlying theory. Product costing, including activity-based costing; budgeting and other planning applications, information for decision making, planning and control application for decentralized organizations.