Oct 07, 2022  
2020-2021 Undergraduate Academic Catalog 
    
2020-2021 Undergraduate Academic Catalog [ARCHIVED CATALOG]

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BA 4580 - Advanced Managerial Accounting

2 lecture hours 2 lab hours 3 credits
Course Description
This course builds off the fundamental concepts and methods used in managerial accounting and costing. The focus will be on operating segment reporting and decision making; complex capital budgeting; and advanced managerial accounting topics such as quality management, managerial accounting analytics and lean accounting. (prereq: BA 3580 )
Course Learning Outcomes
Upon successful completion of this course, the student will be able to:
  • Analyze complex costing data and make informed decisions using that data
  • Understand and analyze the managerial accounting decisions in a decentralized organization
  • Apply the theoretical concepts of behavioral management as it applies to financial performance measurement, evaluation, and incentives
  • Understand the strategic cost analysis process, including determining relevant data
  • Demonstrate and analyze how innovative managerial accounting techniques are used to better manage businesses

Prerequisites by Topic
  • Managerial accounting
  • Costing

Course Topics
  • Review of managerial accounting and costing
  • Strategy, balanced scorecard, and strategic profitability analysis
  • Pricing decision and cost management
  • Cost allocation, customer-profitability analysis, and sales variance analysis
  • Allocation of support department costs, common cost, and revenues
  • Cost allocation: joint products and byproducts
  • Spoilage, rework, and scrap
  • Balanced scorecard: quality and time
  • Inventory management, just-in-time and simplified costing methods
  • Management control systems, transfer pricing, and multinational considerations

Coordinator
Carol Mannino



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