Focuses on current trends in managing the accounting function within a for-profit organization and defines the role of top financial officers and the expertise they provide. Topics will demonstrate the accountant’s role in the decision-making, implementation and evaluation processes of the firm. Begins with study of cost management issues in depth, and then moves to advanced topics such as customer profitability, cash-flow estimation focusing on controllable costs, capital budgeting and other investment decisions. Prerequisite(s): ACCTG 1A.