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.
Managerial Accounting (ACC 902)
2021 Spring
Sabancı Business School
Accounting(ACC)
1.50
4
Ulf Nilsson nilsson@sabanciuniv.edu,
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English
Doctoral, Master
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| Programs\Type | Required | Core Elective | Area Elective |
| Executive MBA - Non Thesis | * |
CONTENT
OBJECTIVE
Refer to the course content
LEARNING OUTCOMES
- 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.
PROGRAMME OUTCOMES
1. Develop the ability to use critical, analytical, and reflective thinking and reasoning
2. Reflect on social and ethical responsibilities in his/her professional life.
3. Gain experience and confidence in the dissemination of project/research outputs
4. Work responsibly and creatively as an individual or as a member or leader of a team and in multidisciplinary environments.
5. Communicate effectively by oral, written, graphical and technological means and have competency in English.
6. Independently reach and acquire information, and develop appreciation of the need for continuously learning and updating.
1. Develop, interpret and use statistical analyses in decision making.
1. Identify and diagnose business problems and opportunities accurately and effectively across a wide range of business domains (accounting, financial management, operations, marketing, strategy, and organizational design), in global and local contexts.
2. Incorporate cultural context and complexities in their managerial practice.
3. Assess the performance of an organization in a wide range of business domains, using a range of performance criteria.
4. Identify, select, and justify strategies and courses of action at the divisional, business, and corporate levels of analysis and to develop effective plans for the implementation of selected strategies across a wide range of business domains and levels.