of Accountancy, 213(2) 30-35. COURSE LEARNING OUTCOMES 1. Determine the difference between managerial and financial accounting, and their interrelationship. 2. Analyze the concepts of job order costing, process costing, and activity-based costing. 3. Conduct cost-volume profit analysis, incremental analysis, and analyze pricing issues. 4. Develop operational and financial budgets for profit planning. 5. Establish standard cost, analyze and report variances from standards, and prepare a balanced…
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