Managerial Accounting focuses on the use of accounting information for internal decision-making, planning, and organizational control. Students learn cost behavior, budgeting, performance evaluation, and various decision-support tools used by managers to improve operations. Topics include cost-volume-profit analysis, job and process costing, activity-based costing, variance analysis, incremental analysis, capital budgeting, and responsibility accounting. This course emphasizes problem-solving, data interpretation, and strategic use of accounting information.