Accounting For Decision Making Control

AY2025/2026 Semester 2

This course focuses on the strategic use of managerial accounting to support decision-making and assist management in achieving the organization?s goals. Specifically, it aims to develop a strong understanding of cost management concepts and tools, and to explore the linkages between organizational strategy and accounting information for effective decision-making, planning, and control. The course emphasizes how managerial accounting serves as a critical resource in aligning operational actions with strategic objectives. It encourages students to think beyond the numbers and consider how accounting insights can influence behavior, improve processes, and enhance performance across various levels of management. By the end of the course, students will be familiar with the key concepts and techniques of managerial accounting and will gain a strong understanding of how accounting information supports both routine operations and broader strategic initiatives. They will be equipped to interpret, analyze, and apply managerial accounting techniques to solve problems and make informed decisions. With a strong emphasis on practical application and analytical thinking, the course also strengthens students? data analytics competencies in the context of managerial decision-making, equipping them with skills that complement traditional accounting techniques. The course is designed to prepare students to navigate complex business environments and use managerial accounting as a strategic tool in modern organizations.