AMIS 4310
Topics in Management Accounting
Summer 2015 Course Information
Course Content and Objectives:
This course focuses on the strategic nature of management accounting and emphasizes the critical role that information plays in
decision-making, strategy execution, and overall enhancement of a firm’s value. Primarily taught through case studies, this
course will utilize and build upon the concepts studied in prior Management Accounting courses, and allow the students an
opportunity to see how these concepts fit together.
Cases:
Students will work on the cases in groups of three. Each group will be required to submit written Case Analysis (3-5 pages plus
Exhibits) for each of the cases included in the syllabus. By the second day of class (May 14), you should form groups of three to
work on the cases. Please give me names of your group members on that day.
Course Web Site:
The complete syllabus and course resource materials are available on the course web site at the URL address listed below:
http://fisher.osu.edu/~mulchandani.3/amis4310Summer2015/
Required Materials:
A course packet containing the cases is available at the OSU bookstore on Millikin Way.
Faculty Information:
Personnel:
Prakash Mulchandani
Office:
Fisher 340
Office Phone:
247-6267
Email:
mulchandani.3@osu.edu
Course Lecture Section Information:
Days
Time
Place
Instructor
T/R
12:00 noon - 1:20pm
SB 205
Mulchandani
Section
Number
3882
Course Exam Information:
Event
Exam #1
Exam #2
Exam #3
Date
June 4
July 2
August 4
Time
12:00 noon - 1:20pm
12:00 noon - 1:20pm
2:00pm - 3:45pm
Place
SB 205
SB 205
SB 205
The exams will be cumulative in nature. These exams will be in problem and multiple choice formats, with each answer being
either right or wrong. Sample questions, along with answers, for each topic will be included in the course web site. In addition,
each exam will include at least one question on a case covered during the corresponding module. The associated case will
be given to you during the exam.
AMIS 4310 – Summer 2015
Assignment Schedule
DATE
TOPICS
LECTURE/CASE
CASE POINTS
May 12
Course Syllabus Discussion
May 14
Cost Terminology and Concepts
Lecture
May 19
Measuring Product Costs
Seligram, Inc.; Electronic Testing Operations
May 21
Job Order Costing
Lecture
May 26
Cost Behavior, Capacity Analysis and the Downward
Demand Spiral
Bridgeton Industries: Automotive Component &
Fabrication Plant
May 28
Activity-Based Costing
Lecture
June 2
Activity-Based Costing
Destin Brass Products Co.
June 4
Exam #1
June 9
Exam #1 Review/Cost-Volume-Profit Analysis
Lecture
June 11
Cost-Volume-Profit Analysis (cont)
Lecture
June 16
Relevant Info for Decision Making
Lecture
June 18
Business Decisions
Salem Telephone Company
30
June 23
Operating Decisions
Superior Manufacturing Company
40
June 25
Building Profit Plans
Lecture
June 30
Profit Planning and Budgeting
Cafes Monte Bianco: Building a Profit Plan
July 2
Exam 2
July 7
Exam #2 Review/Variance Analysis I
Lecture
July 9
Variance Analysis I (cont)
Lecture
July 14
Profit Center Performance Evaluation
Compagnie du Froid S.A.
July 16
Variance Analysis II
Lecture
July 21
Production Volume Variance
Polysar Limited
July 23
Capital Budgeting
Lecture
July 28
Capital Budgeting Decisions
The Super Project
July 30
Transfer Pricing
Lecture
August 4
Exam 3 (2:00pm – 3:45pm)
25
35
30
35
45
35
45
Type
Date
Points Available
Exam #1
June 4
120
Exam #2
July 2
140
Exam #3
August 4
160
Cases
[throughout]
320
Course Participation
[throughout]
60
Total Points:
800