AMIS 4310
Topics in Management Accounting
Summer 2014 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 8), 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/amis4310Summer2014/
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
12:00noon - 1:20pm
SB 315
Mulchandani
Section
Number
0010 - LEC3830
Course Exam Information:
Event
Exam #1
Exam #2
Final Exam
Date
May 29
July 1
August 5
Time
12:00noon - 1:20pm
12:00noon - 1:20pm
2:00pm - 3:45pm
Place
SB 315
SB 315
SB 315
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 are 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
Assignment Schedule – Summer 2014
DATE
TOPICS
LECTURE/CASE
CASE POINTS
May 6
Course Syllabus Discussion
May 8
Cost Terminology and Concepts
Lecture
May 13
Job Order Costing
Lecture
May 15
Measuring Product Costs
Seligram, Inc.; Electronic Testing Operations
25
May 20
Cost Behavior, Capacity Analysis and the Downward
Demand Spiral
Bridgeton Industries: Automotive Component & Fabrication
Plant
35
May 22
Activity-Based Costing
Lecture
May 27
Activity-Based Costing
Destin Brass Products Co.
May 29
Exam #1
June 3
Exam 1 Solutions/ Cost-Volume-Profit Analysis
June 5
Cost-Volume-Profit Analysis (cont)
June 10
Break-even Analysis
June 12
Relevant Info for Decision Making
June 17
Business Decisions
Salem Telephone Company
25
June 19
Operating Decisions
Superior Manufacturing Company
50
June 24
Building Profit Plans
Lecture
June 26
Profit Planning and Budgeting
Cafes Monte Bianco: Building a Profit Plan
July 1
Exam #2
July 3
Exam 2 Solutions/ Variance Analysis I
July 8
Variance Analysis I (cont)
July 10
Profit and Cost Center Performance Evaluation
Compagnie du Froid S.A.
July 15
Variance Analysis II
Lecture
July 17
Production Volume Variance
Polysar Limited
July 22
Capital Budgeting
Lecture
July 24
Management Control Systems/Transfer Pricing
Lecture
July 29
Capital Budgeting Decisions
The Super Project
July 31
Executive Compensation
August 5
Final Exam
25
Lecture
Caribbean Internet Café
25
Lecture
35
Lecture
Vyaderm Pharmaceuticals
55
35
50
40
Type
Date
Points Available
Percentage
Exam #1
May 29
120
13%
Exam #2
July 1
150
17%
Final Exam
August 5
180
20%
Cases
[throughout]
400
44%
Course Participation
[throughout]
50
6%
Total Points:
900
100.0%