Managerial Accounting for Decision Making
AMIS 7310 – Spring (Term 1) 2015
Course Syllabus
INSTRUCTOR: Prakash R.
Mulchandani
OFFICE HOURS: Tuesday/Thursday
3:30-4:30pm, and by appointment
OFFICE: 340 Fisher Hall
E-MAIL: mulchandani.3@osu.edu
TELEPHONE: (614) 247-6267
FAX: (614) 292-2118
COURSE OUTLINE
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 lectures and 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.
The world of business continues to change dramatically. As a result, the role of managerial
accounting is very different than it was even a decade ago. Today, managerial accountants
serve as internal business consultants, working side-by-side in cross-functional teams with
managers from all areas of the organization as they make decisions towards defining and
implementing strategy. To complete their knowledge of managerial accounting, students must
understand how managers are likely to use and react to information provided by management
accounting. On the other hand, managers must understand the basis of the financial information
provided by management accountants. We will explore both sides during our discussions.
The course is divided into four major parts. The first part covers fundamental concepts,
including activity-based management, and provides an overview of managerial accounting. The
second part discusses concepts and methods useful for managerial decision making, such as
CVP and differential analysis. In the third part, we concentrate on planning and performance
evaluation of business segments as they strive to execute the firm’s strategy. Finally, in the
fourth part, we discuss measurement and incentives (compensation) of managers and special
topics such as transfer pricing. Two exams will be held during the half-semester, and will cover
each of these four parts. Also, as indicated above, cases will be used to illustrate the
applications of managerial accounting concepts in real-life situations.
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REQUIRED COURSE MATERIALS
The textbook and cases are bundled together, and are available at the OSU Bookstore (ISBN10: 1269064940).
HOMEWORK
Regular and thorough preparation of homework is an essential part of exam preparation. The
student is responsible for all material in assigned readings and homework. Homework will not
be collected. Solutions to homework problems will be posted on the website periodically.
Homework is assigned for each topic as shown on the assignment schedule.
EVALUATION AND GRADING
Grades will be determined based on the overall achievement of the class. By policy, “all
MAcc/MBA courses will have, at maximum, an assigned average of 3.6.” Your final course
letter grade, including "+" or "-" where appropriate, will be determined in accordance with the
following weights:
Type
Date
Points Available
Mid-term Exam
February 4
120
Final Exam
March 3 (3:00pm)
175
Cases
[throughout]
75
Course Participation
[throughout]
30
Total Points:
400
The exams will be cumulative in nature. These exams will be in problem and multiple choice
formats. Sample questions, along with answers, for each topic are included in the course web
site. In addition, each exam will include one question on a case covered during the
corresponding module. The associated case will be given to you during the exam.
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CASE ANALYSIS
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.
Cases must be submitted to the instructor on the day that the case will be discussed in class.
By the second day of class (January 14th), you should form groups of three to work on the
cases. Please give me names of your group members on that day.
Case write-ups should include a discussion of the situation, key issues, and your
interpretation/recommendations as needed. Please remember that we are covering several
topics and cases in this course, so it is difficult to generalize all the case analysis into a specific
format. With your background and knowledge, I am sure that you will figure out the
appropriate write-up for the specific cases that you are analyzing. The questions shown in this
syllabus are a good baseline for analysis. Case points are described in the Assignment Schedule
shown in the web site.
Please note that the case questions are to be used only as a baseline for your analysis and writeup. Your report should not be in question/answer format. If presented this way, you will get a
“zero” for the case.
In general, each member of the group will receive the same grade on a written case analysis.
However, there may be times when one or more members of a group will “free ride” on the
work of other members. The grades of such free riders will be substantially reduced if
consistent evidence of free riding is found. To discover free riding, each member of a group
may submit an individual Group Self-Evaluation Form around the time when the group’s paper
is submitted. This can be done during class or after class. An example Group Self-Evaluation
Form is included in the web site. If someone does not submit a Group Self-Evaluation Form,
the Instructor will assume that, from this student’s perspective, at least, no free riding problems
existed.
The course instructor expects your case team to use its best judgment in presenting the case
report. Make and state whatever assumptions you feel are reasonable in your analysis and
recommendations. The instructor will not answer specific case questions about individual case
numbers or issues and their proper treatment. I will be happy to meet with individuals or case
teams but the purpose must be to discuss general concepts not case specific issues. Another
issue is fairness. Answering specific case questions for one case team would give one case
group an unfair advantage over other groups.
CLASS PARTICIPATION
Class participation is one of the best and most reliable ways to demonstrate understanding of
the ideas and concepts discussed in lectures and case materials. While my preference is to rely
on voluntary participation, I may call on you at any time to open the case with a summary of
the key issues, to discuss the required readings, or to answer a specific question on a case.
Consequently, you will need to prepare carefully before class, and participate actively during
class. As indicated earlier, there are 30 points for appropriate class participation.
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Also, it goes without saying that attendance is essential during the sessions that we have
together, and is necessary for a high score on the participation component of the final grade.
Please let me know if you are unable to attend any of the classes.
STUDENTS WITH DISABILITIES
If you need an accommodation based on the impact of a disability, you should contact me to
arrange an appointment as soon as possible. At the appointment we can discuss the course
format, anticipate your needs and explore potential accommodations. I rely on the Office For
Disability Services for assistance in verifying the need for accommodations and developing
accommodation strategies. If you have not previously contacted the Office for Disability
Services, I encourage you to do so.
WITHDRAWAL/INCOMPLETE
Students may withdraw from this class and receive a withdrawal grade through the last
withdrawal date as determined by the University. This does not apply to individuals found
guilty of academic dishonesty. A grade of "I" will be given only in extreme and unusual cases
when nonacademic emergencies exist. My decision is final in the determination of whether the
conditions warrant an "I."
PRIVACY
The student is entitled to complete privacy with regard to class grades. The instructor will share
grade/performance information only with the student and authorized University personnel.
CLASS DISRUPTIONS
To avoid disturbing the class, please turn off your cell phone and/or beeper.
ACADEMIC DISHONESTY
Academic dishonesty will not be tolerated. It is this instructor’s policy to pursue the most
severe penalties available in cases of academic dishonesty.
ASSIGNMENT SCHEDULE
The assignment schedule for this quarter can be seen on the course web site. The address is:
fisher.osu.edu/~mulchandani_3/amis7310Sp2015/
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CLASS PRESENTATIONS
I will use transparencies during class lectures towards explaining the subject matter for the day.
Copies of these transparencies will be posted on the course web site. Please bring a copy of
these documents (PowerPoint) to class for taking notes as necessary.
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AMIS 7310 – Managerial Accounting for Decision Making
Spring (Term 1) 2015
CASE
POINTS
DATE
TOPICS
READINGS/CASES
ASSIGNMENTS
January 12
Cost Terminology and Concepts
Chapter 1
C1 – 20, 25, 27, 34, 35, 38, 40
January 14
Job Costing
Chapter 2
C2 – 18, 26, 30, 34, 35
January 19
MLK Day (Holiday)
January 21
Activity-Based Costing
Chapter 3
C3 – 19, 21, 32, 39
January 26
Activity-Based Costing
Destin Brass Products Co.
January 28
Cost-Volume-Profit Analysis
Chapter 4
February 2
Business Decisions
Salem Telephone Company
February 4
Mid-term Exam
February 9
Relevant Info for Decision Making
15
C4 – 17, 25, 31, 36, 38, 43, 44
15
Chapter 5
C5 – 18, 28, 33, 36
C6 – 20, 23, 33
February 11
Budgets
Chapter 6
February 16
Operating Decisions
Superior Manufacturing Company
February 18
Cost Variances and Control
Chapter 7 (including appendix) and Chapter 8
(omit pp. 313-319)
February 23
Profit Center Performance Evaluation
Compagnie du Froid S.A.
February 25
Transfer Pricing/Performance Measurement
Chapter 9 (pp. 340-353 only) and Chapter 10
(pp. 368-376 only)
March 3
Final Exam (3:00pm)
20
C7 – 18, 28, 33, 36 and C8 – 22, 29,
30
25
C9 – 21, 22, 28 and C10 – 22, 32
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