Lecture: 2 hours/week
and
Seminar: 2 hours/week
Lecture, demonstration, group discussion, case analysis with written and oral reporting. Learning strategies will focus on engaging students in critical thinking for problem-solving and providing opportunities for hands-on experiences and reflection. In addition, students will be required to use an effective team approach in casework.
- Strategic context of management accounting, including strategy maps and effective decision support systems;
- Ethics: issues and implementing corporate ethics programs, including privacy issues related to information technology;
- Planning and control issues in decentralized operations;
- Performance management, including the effect of transfer pricing on business unit performance;
- Strategic cost management of supply chains;
- Information as a corporate resource to be managed strategically;
- Quality control systems and the costs of quality;
- Inventory cost management strategies including EOQ, JIT, and backflush costing;
- Variable, absorption, and throughput costing methods including the effects of denominator activity on inventory valuation;
- Integration of course themes and decision making in a strategic context through the use of cases and appropriate data analytics tools.
At the end of the course, the successful student should be able to:
- Analyze alternatives in a variety of decision-making situations and recommend a feasible course of action;
- Apply management control techniques in achieving corporate objectives;
- Choose performance measures that aim to align business unit work with corporate objectives;
- Select and effectively communicate data that is critical to support a recommendation;
- Relate course topics to current issues affecting management accounting;
- Demonstrate the ability to work cooperatively in a group setting.
Evaluation will be carried out in accordance with the Douglas College Evaluation Policy.
| Assignments and/or quizzes | 20% |
| Case studies | 20% |
| Midterm examiniation | 30% |
| Final examination | 30% |
| Total | 100% |
STUDENTS MUST WRITE BOTH THE MIDTERM EXAMINATION AND THE FINAL EXAMINATION TO OBTAIN CREDIT FOR THE COURSE.
To pass this course, students must obtain a minimum of 50% on invigilated assessments with the 50% calculated on a weighted average basis.
Invigilated assessments include, in-class quizzes, midterm exam and the final exam.
Students may conduct research as part of their coursework in this class. Instructors for the course are responsible for ensuring that student research projects comply with College policies on ethical conduct for research involving humans, which can require obtaining Informed Consent from participants and getting the approval of the Douglas College Research Ethics Board prior to conducting the research.
Textbooks and materials:
Datar et al, Horngren's Cost Accounting: A Managerial Emphasis, latest edition. Pearson Education; OR, other text(s) as approved by the ACCT Dept.
Selected cases to be purchased by student (if applicable) and/or textbook(s) of cases, various periodical articles, instructor compiled materials (if applicable).
Only Faculty of Commerce and Business approved calculators may be used in examinations.