Strategic
Cost Management seeks to provide specialization-level knowledge to students on
the role of the management accounting in complex modern industrial
organizations. The course includes the discussion of activity-based costing,
absorption and variable costing, cost-volume-profit analysis, short-term
decisions, operational budgeting, capital budgeting and responsibility
accounting and transfer pricing.
- Teacher: Christie Melflor Aguirre
- Teacher: Michael Sacramed
- Teacher: Valentin Apostol
This course involves an intensive study of the Bureau of Internal Revenue rulings of business and transfer taxes systems, including preferential taxes. The relationship between the three taxation system: business taxes, transfer taxes and the income tax are emphasized. The policy underpinnings of wealth transfer taxation, and the reasons for the recent erosion in its political support, will be explored. The taxation under the government, tariffs and codes are also discussed. Topics include excise tax, Value Added Tax, Percentage Tax, Estate Tax and Donor's Tax.
- Teacher: Rey Viloria