Managerial Accounting (ACC 902)

2021 Spring
School of Management
Ulf Nilsson,
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Doctoral, Master
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A comprehensive introduction to the design of management accounting procedures and systems that support managerial planning and control of operations. Topics include: cost classifications; analysis and design of product cost systems and product mix decisions; cost-volume-profit relationships; overhead cost allocations; behavioral effects of budgeting, cost variances and responsibility accounting systems; managerial incentives and compensation systems.


Refer to the course content


Upon completion of this course, students wil be able to :1. Identify potential conflicts of interest in making decisions.
2. Describe the cost concepts and terminology.
3. Analyze activity-based-costing information in making managerial decisions.
4. Describe the importance of budgeting as part of the management control systems.
5. Describe the importance of transfer pricing policies in performance evaluation.
6. Analyze accounting-based performance measures such as return on investment, residual income, economic value added, and market value added in measuring managers? performance.
7. Identify the importance and difficulties of using multiple measures of performance such as a balanced scorecard.
8. Identify the impact of performance measures and reward systems on management behavior.