DBA 8552, Management Accounting and Control …

1 DBA 8552, Management Accounting and Control Systems 1 Course Description Addresses the complex and multi-dimensional subject of Management Control systems. Extending from Management Accounting , this course creates a framework for considering Management Control issues. Presents the needed technical subject content and summaries of relevant research literature. Case studies that reflect the complexity of managerial challenges when using Management Control systems are utilized. The use and effects of financial controls, including a discussion of effective and counterproductive controls, are covered as well. Course Textbook Zimmerman, J. L. (2014). Accounting for decision making and Control (8th ed.). New York, NY: McGraw-Hill Education. Course Learning Objectives Upon completion of this course, students should be able to: 1. Analyze, evaluate, and synthesize empirical studies in order to write research papers. 2. Discuss Management Accounting .

2 3. Interpret the nature of relevant costs and budgeting. 4. Discuss basic building blocks and organizational architecture. 5. Evaluate basic concepts such as cost behaviors and transfer pricing. 6. Explain the theory of cost allocation and put it into practice. 7. Interpret the absorption systems. 8. Examine standard costs systems including direct labor and materials cost variances, and marketing variances. Credits Upon completion of this course, the students will earn three (3) hours of college credit. Course Structure 1. Unit Learning Outcomes: Each unit contains Unit Learning Outcomes that specify the measurable skills and knowledge students should gain upon completion of the unit. 2. Unit Lesson: Each unit contains a Unit Lesson, which discusses lesson material. 3. Reading Assignments: Each unit contains Reading Assignments from one or more chapters from the textbook. Chapter presentations are provided in each unit study guide as Suggested Reading to aid students their course of study.

3 4. Learning Activity (Non-Graded): This non-graded Learning Activity is provided in Unit VII to aid students in their course of study. 5. Discussion Boards: Discussion Boards are part of all CSU term courses. More information and specifications can be found in the Student Resources link listed in the Course Menu bar. 6. Unit Assignments: Students are required to submit for grading Unit Assignments in Units I-VII. Specific information and instructions regarding these assignments are provided below. A grading rubric is included with the Unit II, IV, VI and VII Research Papers. Specific information about accessing this rubric is provided below. DBA 8552, Management Accounting and Control Systems Course Syllabus DBA 8552, Management Accounting and Control Systems 2 7. Ask the Professor: This communication forum provides you with an opportunity to ask your professor general or course content related questions. 8. Student Break Room: This communication forum allows for casual conversation with your classmates.

4 CSU Online Library The CSU Online Library is available to support your courses and programs. The online library includes databases, journals, e-books, and research guides. These resources are always accessible and can be reached through the library webpage. To access the library, log into the myCSU Student Portal, and click on CSU Online Library. You can also access the CSU Online Library from the My Library button on the course menu for each course in Blackboard. The CSU Online Library offers several reference services. E-mail and telephone ( ) assistance is available Monday Thursday from 8 am to 5 pm and Friday from 8 am to 3 pm. The library s chat reference service, Ask a Librarian, is available 24/7; look for the chat box on the online library page. Librarians can help you develop your research plan or assist you in finding relevant, appropriate, and timely information. Reference requests can include customized keyword search strategies, links to articles, database help, and other services.

5 Unit Assignments Case Studies The unit case studies are to be completed for Units I, III, and V. In completing these case studies, the university requires that you follow APA style. Use your own words, and include citations and references as needed to avoid plagiarism. Unit I Case Study The case study in Unit I (Case Study 2-2: Mowerson Division) is located on pages 83-85 in your textbook. Read the case and utilize the data included in the case to answer the following questions. 1. Discuss whether Jim Wright should have analyzed only the costs and savings that Mowerson would realize in 2002. 2. For each of the 10 items listed in Wright s financial analysis, indicate whether: a. The item is appropriate or inappropriate for inclusion in the report. If the item is inappropriate, explain why it should not be included in the report. b. The amount is correct or incorrect. If the amount is incorrect, state what the correct amount is. 3. What additional information about Tri-Star would be helpful to Mowerson in evaluating its manufacturing decision?

6 Unit III Case Study The case study in Unit III (Case Study 5-1: Celtex) is located on pages 215-216 in your textbook. Read the case and utilize the data included in the case to answer the following questions. 1. Calculate the incremental cash flows to Celtex if the consumer products division obtains Q47 from Synchem versus Meas Chemicals. 2. What advice would you give Debra Donak? Unit V Case Study The case study in Unit V will come from the Problems Section of Chapter 9. Problem 9-2: IPX Packaging is located on page 427 in your textbook. Read the case, and utilize the data included in the case to answer the following questions. 1. Calculate the overhead rate set at the beginning of the year. 2. Calculate the amount of over/underabsorbed overhead for the year. 3. The company s policy is to write off any over/underabsorbed overhead to cost of goods sold. Will net income rise or fall this year when the over/underabsorbed overhead is written off to cost of goods sold?

7 DBA 8552, Management Accounting and Control Systems 3 Research Papers You are asked to complete research papers in Units II, IV, VI, and VII. A research paper is an opportunity for you to practice and improve your research and writing skills. Plus, it allows you to review the details that others have observed and researched in the industry. Search the CSU Online Library and other reliable sources. Write a paper on one of the major topics listed below, and incorporate at least five (5) other related empirical studies of your choice. The purpose of this research paper is for you to culminate the learning achieved in the course by describing your understanding and application of knowledge in the field of Accounting . The paper must: identify the main issues in the chosen area. contain and reference new learning that has occurred. build upon class activities or incidents that facilitated learning and understanding. present specific current and/or future applications and relevance to the typical workplace.

8 The research paper should also focus on real-life, application of topics covered in this course, the uses you have seen and the uses you can envision. The research paper: must be two to four double-spaced pages in length (not including the title page, table of contents and references page; must include a cover page that includes o student s name, o course name and number, o title of paper, o instructor s name, and o date submitted; must address the topic of the paper with critical thought and must use at least five empirical studies as references. Format your research paper using APA style. Use your own words, and include citations and references as needed to avoid plagiarism. Click here to access a PDF of the Research Paper Template. Click here to access a PDF of the Research Paper Grading Rubric. Unit II Research Paper Search the CSU Online Library and other reliable sources. Write a paper on one of the major topics listed below and incorporate at least five other related empirical studies of your choice: Research the topic of opportunity cost of capital.)

9 When writing your paper, be sure to answer the following questions, in addition to providing any other information you wish to include. What are opportunity costs and their benefit? What is net present value? Can it ever be negative? Discuss at least two types of alternative investment criteria and how they are used by managers to make decisions. Research the topic of capital budgeting. When writing your paper, be sure to answer the following questions, in addition to providing any other information you wish to include. Discuss at least two types of alternative investment criteria and how they are used by managers to make decisions. Why are discounted cash flow methods of making capital budgeting decisions superior to other methods? Research the topic of Accounting s role in an organization s architecture. When writing your paper, be sure to answer the following questions, in addition to providing any other information you wish to include.

10 What is Accounting s role in an organization s structure? Does it extend behind the brick and mortar? What are executive compensation contracts? How are they accounted for? Research the topic of basic building blocks and agency cost. When writing your paper, be sure to answer the following questions, in addition to providing any other information you wish to include. How are agency costs generated, and what limits them? How are self-interested behavior, team production, and agency costs related to each other? What is the common thread? How do they serve as the building blocks of managerial Accounting ? DBA 8552, Management Accounting and Control Systems 4 Unit IV Research Paper Search the CSU Online Library and other reliable sources. Write a paper on one of the major topics listed below and incorporate at least five other related empirical studies of your choice: Research the topic of cost allocation and theory. When writing your paper, be sure to answer the following questions, in addition to providing any other information you wish to include.