This course covers firms' internal accounting systems and the information used within organizations for decision-making. It is essential for those students who plan to obtain a management role, work in consulting, or start their own company. The course is organized around the extensive uses of these internal accounting data. The course first covers the fundamentals of assessing the cost of producing a product, providing a service, or servicing a customer. It then moves to addressing issues, such as overhead allocation and shared costs, that can have significant effects on the calculation of product- and divisional-level profitability and managerial decision-making. In the second half of the course, forecasting and monitoring of results are covered, including a discussion of performance evaluation and transfer pricing issues surrounding the location of people and operations. The course is a combination of lecture and case-based discussions, with group cases and an individual in-class midterm and final exam.