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Sep 07, 2024
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MS 450 - Management Control Systems3 lecture hours 0 lab hours 3 credits Course Description This course uses case studies to analyze and evaluate methods of controlling and motivating responsibility centers. This includes cost, revenue, profit and investment centers. The following topics and their implications in responsibility accounting are also covered: motivational aspects and techniques for measuring performance of those responsible for budgets; return on investment and residual income; and transfer pricing techniques. (prereq: MS 358 ) Course Learning Outcomes Upon successful completion of this course, the student will be able to: • Recognize and evaluate methods of measuring efficiency and effectiveness in various decentralized operations
• Investigate problems with transfer pricing.
• Analyze and resolve problems in measuring management performance. Prerequisites by Topic • MS-359 Managerial Accounting II Course Topics • Management control
• Expense center
• Profit center
• Transfer price
• Investment center
• Budget preparation
• Financial performance
• Management compensation Coordinator Carol Mannino
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