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	<swrc:title xml:lang="en">BAC 302/05 Advanced Cost and Management Accounting course guide</swrc:title>
	<dc:language>en</dc:language>
	<swrc:keyword xml:lang="en">Cost information for decision making</swrc:keyword>
	<swrc:keyword xml:lang="en">Capital budgeting</swrc:keyword>
	<swrc:keyword xml:lang="en">Cost allocation</swrc:keyword>
	<swrc:keyword xml:lang="en">Operations management and performance evaluation</swrc:keyword>
	<swrc:keyword xml:lang="en">Performance measure and transfer pricing</swrc:keyword>
	<swrc:editor xml:lang="en">Wawasan Open University</swrc:editor>
	<dc:subject xml:lang="en">Managerial accounting</dc:subject>
	<swrc:abstract xml:lang="en">This course guide covers a variety of internal accounting practices in planning and decision-making by management in the short run and long run. Unit 1 will guide on how to deal with the costs for decision making, pricing decision and linear programming. Unit 2 discusses the decision model under conditions of uncertainty and decision maker&#039;s risk attitudes. Unit 3 presents general cost allocation process and cost allocation to department. Unit 4 introduces operations management and performance evaluation. The last Unit covers performance measures and transfer pricing.</swrc:abstract>
	<swrc:type xml:lang="en">Printed </swrc:type>
	<dc:contributor xml:lang="en">Wawasan Open University</dc:contributor>
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