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.
- The strategic context of management accounting, including developing strategy maps;
- Ethics: issues and implementing corporate ethics programs;
- Planning and control issues in decentralized operations, including international transfer pricing;
- Activity-based costing and management, including time-driven ABC;
- Performance evaluation including, balanced scorecard, benchmarking, customer profitability;
- Managing quality, contemporary approaches including: TQM, Six Sigma, the ISO 9000 series;
- Strategic cost management of supply chains;
- 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
|Case studies (minimum of three)
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.
At the end of the course, the successful student should be able to:
- Analyze alternatives in a variety of decision situations and recommend an appropriate course of action;
- Apply contemporary approaches to product costing and cost allocation;
- Apply activity based management techniques in appropriate situations;
- Apply performance evaluation methods;
- Evaluate approaches for managing quality;
- Apply management accounting techniques to supply chain management.
(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
Courses listed here must be completed either prior to or simultaneously with this course:
Courses listed here are equivalent to this course and cannot be taken for further credit:
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.
Below shows how this course and its credits transfer within the BC transfer system.
A course is considered university-transferable (UT) if it transfers to at least one of the five research universities in British Columbia: University of British Columbia; University of British Columbia-Okanagan; Simon Fraser University; University of Victoria; and the University of Northern British Columbia.
For more information on transfer visit the BC Transfer Guide and BCCAT websites.
If your course prerequisites indicate that you need an assessment, please see our Assessment page for more information.