Prerequisites: 90-724 Financial Analysis or 91-804 Financial Analysis for Managers This course covers the design and use of systems that assist management in insuring that organizations achieve their goals, i.e., management control systems. It presents basic principles of management control and uses of management control systems to plan, control, and evaluate organizational activities. The course presents an extensive discussion of budgets and the budgeting process including program development, cost and revenue estimation, budget strategies and tactics, and budget evaluation. The course also discusses Total Quality Management and its use in government and non-profit organizations with emphasis on the need for meaningful output measures.