Course
Discontinued
No
Course Code
ACCT 4520
Descriptive
Advanced Management Accounting
Department
Accounting
Faculty
Commerce & Business Administration
Credits
3.00
Start Date
End Term
201510
PLAR
No
Semester Length
15 weeks x 4 hrs/week = 60 hours
Max Class Size
30
Contact Hours
Lecture: 4 hours per week
Method(s) Of Instruction
Lecture
Hybrid
Learning Activities
In class or online: lectures (live or video), group discussions, case analysis, and projects.
Course Description
Using lectures or online instruction; and, case analysis, this course develops an advanced understanding of the development and application of management accounting information. Students learn to perform analysis, develop and utilize information for operational and strategic decision making; and, to acquire an understanding of the ethical responsibilities of management accountants. Topics include: the strategic context of management accounting; implementing ethic control systems; planning and control issues in decentralized operations; performance measurement; managing quality; customer profitability analysis; and, strategic cost management.
Course Content
- The strategic context of management accounting, including developing strategy maps;
- Ethics: issues and implementing corporate ethics programs;
- Planning and control issues in decentralized operations, including international transfer pricing;
- Activity-based costing and management, including time-driven ABC;
- Performance evaluation including, balanced scorecard, benchmarking, customer profitability;
- Managing quality, contemporary approaches including: TQM, Six Sigma, the ISO 9000 series;
- Strategic cost management of supply chains;
- Integration of course themes and decision making in a strategic context through the use of case analysis
Learning Outcomes
At the end of the course, the successful student should be able to:
- Analyze alternatives in a variety of decision situations and recommend an appropriate course of action;
- Apply contemporary approaches to product costing and cost allocation;
- Apply activity based management techniques in appropriate situations;
- Apply performance evaluation methods;
- Evaluate approaches for managing quality;
- Apply management accounting techniques to supply chain management.
Means of Assessment
| Strategy map group project | 10% |
| Case studies (minimum of three) | 60% |
| Final examination | 30% |
| 100% |
STUDENTS MUST WRITE THE FINAL EXAMINATION TO OBTAIN CREDIT FOR THE COURSE
Textbook Materials
Textbooks and materials:
- Selected cases and/or textbooks of cases
- Various Management Accounting Guidelines and Management Accounting Practices published by the Certified Management Accountants of Canada
- Various periodical articles
- Instructor compiled materials (if applicable)
Faculty of Commerce and Business Administration approved calculators