MBA 8115 Course Syllabus
Managerial Control and Costing Systems
Azerbaijan University
General Information
Instructor: Melahat Mansimli
Office: R.Safarov, 17, Azerbaijan University
Office Hours: By appointment
Email:
Phone: (994 12) 430 50 79
Course Materials
1. Managerial Accounting, 11th Ed. Garrison, Noreen and Brewer. McGraw-Hill/Irwin. Available at GSU bookstore.
2. Maskell & Baggaley (December 19, 2003). "Practical Lean Accounting". Productivity Press, New York, NY.
3. Consortium for Advanced Manufacturing-International
4. Kaplan, Robert S. and Bruns, W. Accounting and Management: A Field Study Perspective
5. Sapp, Richard, David Crawford and Steven Rebishcke "Article title?" Journal of Bank Cost and Management Accounting (Volume 3, Number 2), 1990.
6. Journal of Bank Cost and Management Accounting (Volume 4, Number 1), 1991.
7. Retrieved from "http://en.wikipedia.org/wiki/Cost_accounting"
8. Hidden categories: Articles lacking sources from June 2007 | All articles lacking sources | Wikipedia articles needing clarification from August 2007
9. "Taking Control of IT Costs". Nokes, Sebastian. London (Financial Times / Prentice Hall): March 20, 2000.
10. Friedl, Gunther; Hans-Ulrich Kupper and Burkhard Pedell (2005). "Relevance Added: Combining ABC with German Cost Accounting". Strategic Finance (June): 56–61.
11. Sharman, Paul A. (2003). "Bring On German Cost Accounting". Strategic Finance (December): 2–9.
12. Kilger, Wolfgang (2002). Flexible Plankostenrechnung und Deckungsbeitragsrechnung. Updated by Kurt Vikas and Jochen Pampel (11th Edition ed.). Wiesbaden,Germany: Gabler GmbH.
Course Description
This course arrange basic knowledge base of managerial control and costing systems, to realize analyzing methods of managing costs and profits; control systems, costing products, services, accounting which used by firms. After courses students are able to develop analytical and investigation ability related internal managerial control and costing systems, activity-based costing, absorption costing, budgeting, balanced scorecard, costing for pricing decisions.
Learning Objectives
§ understand the roles of managerial control systems in organizations;
§ understand main techniques in budgeting, performance measurement, and transfer pricing;
§ develop ability of managerial decision-making and control.
General Class Policies
§ Students are expected to attend all classes except when precluded by extraordinary circumstances. Student attendance will be taken and counts towards class participation scores.
§ Unless specifically stated by the instructor, all tests and assignments are to be completed by the student alone.
§ No make-up tests (quizzes and exams) are permitted unless the student informs the instructor of his or her absence in advance and provides excusable reasons.
§ Work copied from the Internet without a proper reference will be considered plagiarism and is subject to disciplinary action as delineated in the Student Handbook.
§ Assignments submitted after the specified deadlines will not be accepted and will receive zero points.
§ A “W” grade will be assigned if a student withdraws before mid-semester while maintaining a passing grade. Withdrawals after the mid-semester date will results in a grade of “WF”.
GRADING DISTRIBUTION:
Evaluation Device / PointsQuesses / 20%
Class Participation / 10%
Project / 20%
Midterm / 20%
Final / 30%
Total / 100
Academic Honesty
All university and college regulations concerning academic honesty shall apply. In general, students are expected to recognize and uphold standards of intellectual and academic integrity. The university assumes as a minimum standard of conduct in academic matters that students be honest and that they submit for credit only the products of their own efforts.
It is particularly important that students read and understand the portions of the University Policy on Academic Honesty that relate to plagiarism, unauthorized collaboration, falsification, and multiple submissions. This Policy represents a core value of the University. All members of the University community are responsible for knowing and abiding by its tenets. Students are expected to carefully review the online policy prior to undertaking any research or other assignments.
MBA 8115 CLASS SCHEDULE
Note: In the “Assignment” column, “E” refers to Exercises, “P” refers to Problems, “C” refers to Cases, and “G” refers to Group and Internet Exercises, all from the textbook (end of chapters).
Week / Topics1 / Course overview;
Evolution of Managerial Accounting
2 / Job order costing;
Process costing
3 / Cost behavior;
Cost estimation
4 / Cost-Volume-Profit Analysis;
Cost structure
5 / Absorption costing;
Variable costing
6 / Activity-based costing
7 / MIDTERM EXAM
8 / Introduction to budgeting;
Budgetary planning and budgeting process
9 / Budgetary control;
Flexible budgets & Variance analysis
10 / Controversy on budgeting;
Standard costs
11 / Balanced Scorecard;
BSC implementations
12 / Decentralization & Responsibility accounting
Business division performance evaluation
13 / Transfer pricing
14 / Service department costing
15 / Group Project presentation
16 / FINAL EXAM