Prerequisite: 91-804, Financial Analysis for Managers Required For: Students in the MSETM program This course covers the design and use of systems that assist management in ensuring that organizations achieve their goals (i.e., management control systems). This presents basic principles of management control and uses of management control systems to plan, control and evaluate school budgets. 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.