The course examines the use of accounting information within organizations and for internal users. While some financial statement preparation topics are covered, the course emphasizes processes for using accounting information as a tool for decision-making. Topics include budgeting, product costing, activity-based costing, standard costs and variance analysis, cost-volume-profit analysis, performance measurement techniques and design, and transfer pricing. Instruction will be a mixture of lecture and case discussion. Student evaluation will be based on short problem sets, written case assignments, class participation, preliminary exams and a final exam.