Advanced Management Accounting

Faculty
Commerce & Business Administration
Department
Accounting
Course Code
ACCT 4520
Credits
3.00
Semester Length
15 weeks x 4 hrs/week = 60 hours
Max Class Size
30
Method Of Instruction
Lecture
Hybrid
Typically Offered
Fall
Summer
Winter
Campus
Online

Overview

Course Description
Using lectures or online instruction and case analysis, this course develops an advanced understanding of the development and application of management accounting information. Students learn to perform analysis, develop and utilize information for operational and strategic decision making, and, to acquire an understanding of the ethical responsibilities of management accountants. Topics include: the strategic context of management accounting; implementing ethic control systems; planning and control issues in decentralized operations; performance measurement; managing quality; customer profitability analysis; and, strategic cost management.
Course Content
  1. The strategic context of management accounting, including developing strategy maps;
  2. Ethics: issues and implementing corporate ethics programs;
  3. Planning and control issues in decentralized operations, including international transfer pricing;
  4. Activity-based costing and management, including time-driven ABC;
  5. Performance evaluation including, balanced scorecard, benchmarking, customer profitability;
  6. Managing quality, contemporary approaches including: TQM, Six Sigma, the ISO 9000 series;
  7. Strategic cost management of supply chains;
  8. Integration of course themes and decision making in a strategic context through the use of case analysis
Methods Of Instruction

In class or online: lectures (live or video), group discussions, case analysis, and projects.

Means of Assessment
Strategy map group project                                                             10%
Case studies (minimum of three)   60%
Final examination   30%
   100%

STUDENTS MUST WRITE THE FINAL EXAMINATION TO OBTAIN CREDIT FOR THE COURSE.

To pass this course, students must obtain a minimum of 50% on invigilated assessments, with the 50% calculated on a weighted average basis.

Invigilated assessments include, in-class quizzes, in-class tests, midterm exam(s) and the final exam.

 

Learning Outcomes

At the end of the course, the successful student should be able to:

  1. Analyze alternatives in a variety of decision situations and recommend an appropriate course of action;
  2. Apply contemporary approaches to product costing and cost allocation;
  3. Apply activity based management techniques in appropriate situations;
  4. Apply performance evaluation methods;
  5. Evaluate approaches for managing quality;
  6. Apply management accounting techniques to supply chain management.
Textbook Materials

Textbooks and materials:

  • Selected cases and/or textbooks of cases
  • Various Management Accounting Guidelines and Management Accounting Practices published by the Certified Management Accountants of Canada
  • Various periodical articles
  • Instructor compiled materials (if applicable)

Faculty of Commerce and Business Administration approved calculators

Requisites

Prerequisites

(ACCT 3420 with a grade of “C” or better) AND (CMNS 1115 OR ENGL 1130 with a grade of “C” or better)
OR ACCT 3420 with C or better AND currently active in the PDD Accounting or PDD Accounting Studies or PBD Accounting or PBD Accounting & Finance

Corequisites

Courses listed here must be completed either prior to or simultaneously with this course:

  • No corequisite courses

Equivalencies

Courses listed here are equivalent to this course and cannot be taken for further credit:

  • No equivalency courses

Requisite for

This course is not required for any other course.

Course Guidelines

Course Guidelines for previous years are viewable by selecting the version desired. If you took this course and do not see a listing for the starting semester / year of the course, consider the previous version as the applicable version.

Course Transfers

Institution Transfer Details Effective Dates
Kwantlen Polytechnic University (KPU) KPU ACCT 4720 (3) 2009/09/01 to -
Kwantlen Polytechnic University (KPU) No credit 2007/09/01 to 2009/08/31
Langara College (LANG) LANG FMGT 3223 (3) 2012/01/01 to -
Simon Fraser University (SFU) No credit 2007/09/01 to -
Thompson Rivers University (TRU) TRU BBUS 4250 (3) 2010/09/01 to -
Thompson Rivers University (TRU) TRU BBUS 425 (3) 2008/09/01 to 2010/08/31
Trinity Western University (TWU) TWU BUSI 324 (3) 2007/09/01 to -
University Canada West (UCW) UCW ACCT 4XX (3) 2009/09/01 to -
University of the Fraser Valley (UFV) UFV BUS 3XX (3) 2007/09/01 to -
University of Victoria (UVIC) UVIC COM 4XX (1.5) 2007/09/01 to -
Vancouver Island University (VIU) VIU ACCT 362 (3) 2008/09/01 to -

Course Offerings

Winter 2021

CRN
Days
Dates
Start Date
End Date
Instructor
Status
Location
13844
Tue
04-Jan-2021
- 12-Apr-2021
04-Jan-2021
12-Apr-2021
Chenkov
Ivan
Waitlist
Online
This course will include some synchronous on-line activities. Students should plan to be available on-line at scheduled course times. Synchronous on-line activities may include lecture, or they may not. In some courses, synchronous class time may be used instead for active learning components (e.g. discussions, labs).
Max
Enrolled
Remaining
Waitlist
30
30
0
8
Days
Building
Room
Time
Tue
18:30 - 21:20
CRN
Days
Dates
Start Date
End Date
Instructor
Status
Location
14795
Thu
04-Jan-2021
- 12-Apr-2021
04-Jan-2021
12-Apr-2021
Chenkov
Ivan
Waitlist
Online
This course will include some synchronous on-line activities. Students should plan to be available on-line at scheduled course times. Synchronous on-line activities may include lecture, or they may not. In some courses, synchronous class time may be used instead for active learning components (e.g. discussions, labs).
Max
Enrolled
Remaining
Waitlist
30
30
0
3
Days
Building
Room
Time
Thu
12:30 - 15:20