A study of accounting concepts and reporting techniques applied in a management decision-making context, Students analyze accounting data from real-world case studies and present their analysis, conclusions, and recommendations. Managerial accounting models used by diverse enterprises in virtually all industrialized nations include cost accounting and the behavior of costs, budgeting, differential analysis, and responsibility accounting are examined. Reporting techniques involving the use of current spreadsheet and graphic presentation technology are presented.
- Evaluate the reporting of managerial accounting information in terms of ethical considerations, and identify the importance of ethical standards in a market economy.
- Apply both the single cost-driver approach and activity-based costing (ABC) to the allocation of manufacturing overhead, and compare them in terms of cost information quality.
- Apply various techniques for analyzing mixed costs into variable vs. fixed components, and use the results to predict costs at forecasted levels of activity.
- Analyze accounting data by application of cost-volume-profit concepts.
- Evaluate operational budgeting in terms of the process by which it is implemented and its possible benefits to the organization.
- Apply the concept of flexible budgeting and demonstrate why it may be more appropriate than a static budget for measuring a manager’s performance.
- Apply commonly used techniques such as ROI (DuPont method) and Residual Income for measuring the performance of investment center managers.
- Evaluate proposed capital budget expenditures on the basis of commonly used project assessment techniques.
- Analyze a segment report, and for a low-performing segment, provide rationale for continuance if appropriate, along with recommendations for performance improvement.
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