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Feb 05, 2025
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BA 4580 - Advanced Managerial Accounting2 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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