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EDHEC Business School MSc in Management Studies

EDHEC Business School version PDF

Cost & Managerial Accounting

Content

Cost accounting and management control provides information that managers use to run their businesses more efficiently. Managers must understand basic management accounting terms and concepts before they can use the information to make good decisions. This course provides the “common ground” through which managers and accountants communicate. Without a common understanding of these concepts, managers may ask for, and accountants may provide, the wrong information for making decision on revenues, costs and operating incomes. As you will see in this course, different types of tools are useful for different purposes (business decision, management control, performance improvement). Managers must have a clear understanding of the different types of tools that are relevant to the decision at hand.

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