90-737 Budget Policy

6 units, Carnegie Mellon University

This course covers the design and use of systems that assist management in insuring that organizations achieve their goals i.e. management control systems. It presents basic principles of management control and uses of management control systems to plan control and evaluate organizational activities. The course presents an extensive discussion of budgets for planning and analysis of variances from the budget for evaluation and control. Design of responsibility centers in organizations to motivate and provide incentives to management will also be studied. Evaluation will consist of two written case analyses an inclass final exam case analysis and class participation. a hrefhttpwww.heinz.cmu.eduacademicresourcescourseresultscoursedetailsindex.aspxcid34...Read Morea

Prerequisites: 90-723 (min C) or 91-804 (min C) or 95-715 (min C)

Offered: Spring 2027

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