BSA-SP 1-1

This course applies microeconomic theory and quantitative methods to solve complex business problems and optimize managerial decision-making. Specifically tailored for students in the accountancy track, the curriculum transitions students from a retrospective role of compiling ledger entries to a forward-looking role as strategic advisors and corporate controllers. Key areas of study include demand analysis, production theory, strategic pricing, and market structure. A central focus of the course is the reconciliation of traditional GAAP-based accounting with economic frameworks, highlighting how marginal analysis and opportunity cost logic can identify value-destroying strategies that traditional bookkeeping might overlook. Furthermore, students explore organizational architecture, evaluating how the internal assignment of decision rights and reward systems impacts firm performance and ethical behavior.