المحاسبة الإدارية
# | Course Name | Credit Hrs | Prerequisite |
---|---|---|---|
ACCT 612 | Managerial Accounting | 3 | None |
Brief Description
This course teaches students how to extract and modify costs in order to make informed managerial decisions. In addition, course provide an overview of theoretical and practical managerial accounting information. Planning is covered important topics such as balance scorecard, activity-based costing, budgeting, and adopted new measures for relevant costs and reflective performance reports are prepared.
Course Objectives
After completing this course, the student will be able to:
- Demonstrate concepts and tools of managerial accounting that are needed in all different managerial levels in the organization.
- Analyze and interpret both historical (real) and future (predicted) data used by management to conduct daily operations and plan future operations.
- Demonstrate improvement in oral communication skills in their class involvement.
- Participate actively and effectively in a critical thinking in order to deal with developing future rational decision.
Course Topics
- How Management Accounting Information Supports Decision Making.
- The Balanced Scorecard and Strategy Map.
- Using Costs in Decision Making.
- Accumulating and Assigning Costs to Products.
- Activity-Based Cost Systems.
- Measuring and Managing Customer Relationships.
- Measuring and Managing Process Performance.
- Measuring and Managing Life-Cycle Costs.
- Using Budgets for Planning and Coordination.
Text Book
Atkinson, Kaplan, Matsumura & Young (2012). MANAGEMENT ACCOUNTING Information for Decision-Making and Strategy Execution. 6th Edition. Pearson Publishing
Additional References
Garrison, Noreen & Brewer. (2010). Managerial Accounting. 13th Edition. McGraw-Hill Irwin Publishing.
Hilton, R. (2009). Managerial Accounting: Creating Value in a Dynamic Business Environment. McGraw-Hill Irwin Publishing.
Weygandt, Kieso, and Kimmel.(2009). Managerial Accounting - Tools for Business Decision Making. 5th Edition.John Wily and Sons.
Charles T. Horngren, Srikant M. Datar and MadhavRajan. (2011). Cost Accounting. 14th Edition. McGraw-Hill Irwin Publishing.