Karabakh University Courses
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[ACT312 ] Management Accounting 2
Instruction Language
Azerbaijani
Course Description
This course covers advanced concepts of management accounting and their application in strategic decision-making. Topics include performance measurement and management systems, responsibility centers and transfer pricing, strategic cost management, efficiency analysis of business activities, and the value chain approach. The course also examines decision modeling under uncertainty, risk management practices, and the impact of digital transformation on management accounting. Real-world business cases and data analytics tools are integrated into the teaching process to support practical learning and informed managerial decision-making.
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