Managerial Accounting B follows Managerial Accounting - A, and it further develops. Manageril accounting acquaints students with the other methods of managerial accounting, such as standard cost method and the evaluation of deviations from standards in unit´s costs and overhead costs, it acquaints students with the use of decision-making techniques and with solving of various decision-making tasks.
Literature
HORNGREN Ch., G. SUNDEM and W. STRATTON. Introduction to Management Accounting. New Jersey: Prentice Hall, 2010. 750 p. ISBN 0-13-610265-4.
Advised literature
HORNGREN Ch., DATAR S. and G. FOSTER. Cost accounting: a managerial emphasis. New Jersey: Prentice Hall, 2003. 856 p. ISBN 0-13-210917-4.