Managerial Accounting (BMA101)
- Saturday 09:00-10:50
- Tokyo (Maps & Directions)
Managerial Accounting concepts aid in decision making, performance evaluation, planning and cost control both at the level of a particular department and of the enterprise as a whole. This course enables the student to prepare, use and critically evaluate management accounting information for purposes of planning and control, product costing and performance measurement and evaluation. The major topics in this course are cost management and managerial control systems. Traditional and Activity-Based Costing (ABC) systems are discussed. Business unit measures, such as ROI, residual income, EVA, and the Balanced Scorecard are reviewed. Methods useful for both performance planning and evaluation and control, such as: Budgeting for Planning and Control, Standard Costing and Variance Analysis, are also discussed. Throughout the course, a managerial viewpoint is stressed. State-of-the-art techniques and concepts such as Quality Costs and Productivity, Target Costing, Lean Accounting, Activity-Based Management, Theory of Constraints, Environmental Cost Management, Customer Relationship Management (CRM), Internal Control, Corporate Governance and Ethics and International Issues in Management Accounting are discussed. Decision models commonly used in making specific Tactical and Strategic business decisions also are included. Case (including at least eight Harvard cases) and problem solving will be done manually and via the computer through the use of Excel applications in the computer lab.
This course applies to the following certificate(s):
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