Capital investment appraisal technics (return on capital employed, payback method, discounting

techniques). Measurement of divisional performance and control in divisionaliszed companies

including behavioral aspects of accounting. Presentation of management information. Pricing

and output decisions, transfer pricing, uncertainty and risk analysis, value added, cost reduction

and value analysis. Cost benefit analysis. Cost estimation, multiple regression and analysis.

Application of linear programming techniques to a variety of management accounting: problems

and limitations of linear programming.

Level of Study: 500 Level