Description:
Performance measurement and incentive system design. Organization structure, budgeting, and transfer pricing. Target costing. Relevant costs and management decision models. Activity-based costing. Aligning management accounting and firm strategy. Accounting for quality. International perspective on management accounting issues.
Semester:
Spring of every year
Credits:
Total Credits: 2 Lecture/Recitation/Discussion Hours: 2
Restrictions:
Open only to MBA students.
Description:
Performance measurement and incentive system design. Organization structure, budgeting, and transfer pricing. Target costing. Relevant costs and management decision models. Activity-based costing. Aligning management accounting and firm strategy. Accounting for quality. International perspective on management accounting issues. Offered second half of semester.
Description:
The use of accounting information for planning and control. Cost structure and the use of cost analysis, activity-based costing, capacity costing, and cost modeling for improved decision-making. Controlling decisions through budgeting, variance analysis, transfer pricing, financial and non-financial performance measurement, and incentives. Use of the balanced scorecard for assessing strategy implementation.