Lectures, demonstration, and discussion combined with written and computerized exercises in problem-solving activities. In addition, students will be required to use a team approach in the oral presentation of solutions to discussion questions and case analyses.
- Pricing decisions and cost management
- Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis
- Transfer Pricing
- Process Costing
- Inventory Management
- Strategy, Balanced Scorecard, and Strategic Profitability Analysi
- Capital Budgeting
At the end of the course, the successful student should be able to:
- Demonstrate the use of alternative systems and techniques to furnish management information in more complex operational settings
- Develop, analyze and use appropriate data for management decision-making and control purposes given a variety of business operating scenarios
- Apply case analysis to business situations involving higher level decision making and information requirements
- Demonstrate the ability to work cooperatively in a group setting
| Assignments | 10% |
| Collaborative learning problems and cases | 20% |
| Midterm examination | 30% |
| Comprehensive final examination | 40% |
| 100% |
Students must write the midterm examination and the final examination to obtain credit for the course.
Textbooks and Materials to be Purchased by Students
Horngren, Charles T. et al. Cost Accounting: A Managerial Emphasis, latest edition. Pearson Education.
Horngren, Charles T. et al. Student Solution Manual, latest edition. Pearson Education, optional.
Brandt, Allen R., et al. Cases in Management Accounting and Control Systems, latest edition. Pearson Education.
Instructor compiled materials (if applicable).
Any one of the following calculators:
1. Texas Instruments BA II Plus
2. Hewlett-Packard 10B