ACCT 5302 - EMBA – Accounting Analysis II – Management Planning and Control
March 2016 - Shanghai - Course Outline and Syllabus
Textbook: Noreen, Brewer & Garrison, “Managerial Accounting for Managers”, 3rd Edition,
McGraw Hill (This textbook will be referred to as NBG)
HOW THE CLASSES WILL BE CONDUCTED
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Lectures will be supplemented with power point slide presentations.
Experienced-Based Learning* -- Students will make presentations regarding how
specific topics are dealt with in their own company.
After the completion of each module, students will break out into their assigned group to
analyze short problems or cases
Groups may be selected to present the results of their analysis to the class.
There will be daily quizzes
*Experience-Based Learning Some students bring with them relevant experience from their
particular job related activities. These students may be asked to make a presentation on selected
topics in order to illustrate how management accounting is working in practice. The presentations
(15 minutes or less) will be professional and include the use of overheads or PowerPoint slides.
Presentation topics to be covered in this learning experience may include the following:
 Performance Evaluation
 Transfer Pricing
 The Balanced Scorecard
 Capital Investment Analysis
 Budgeting
 Sustainability (Corporate Social Responsibility) Reporting
 Dashboards
 Standard Costs
PRIOR STUDENT PREPARATION
Students are expected to come to class with a certain amount of prior preparation.
Before DAY 1, the tutor should cover the following topics with the students:
 Basic Cost Concepts
 Cost Classifications
 Cost of Goods Manufactured Statement
 Application of Manufacturing Overhead
 Disposition of Over- and Under-Applied Overhead
 Basic Present Value Concepts (a basic understanding of the Present Value Tables in
Appendix 8B in NBG).
Students are expected to come to class having read the relevant textbook chapters for the
current day, as well as having previewed the cases to be covered that day.
It is extremely important for students to attend the tutoring session prior to the first day of
class.
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ACCT 5302 - EMBA – Accounting Analysis II – Management Planning and Control
March 2016 - Shanghai - Course Outline and Syllabus
Before the first day of class, students should read the following 2 cases: Sino Beauty 1 and
Sino Beauty 2.
Selected students will be asked to present illustrations of how management accounting is
working in their particular organization.
Some assignments may require computation. Students should bring a calculator to each class.
Also, each group should have access to a laptop computer during class.
Student groups will complete a comprehensive budget problem (Pudong Photo) to be handed in
to the tutor to be graded. The budget problem must be sent to the tutor NO LATER THAN
2 weeks after the end of the class. Students will be asked to evaluate the performance of the
members of their group. These evaluations will also form part of the final class participation
grade.
GRADE DISTRIBUTION:
Daily exams
Budget Problem (Pudong Photo)
Class Participation
Class Attendance
60%
10%
25%
5%
Total
100%
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ACCT 5302 - EMBA – Accounting Analysis II – Management Planning and Control
March 2016 - Shanghai - Course Outline and Syllabus
DAY 1
A.M.
Introduction
Management Accounting and Cost Concepts
Student Preparation:
 Readings: NBG textbook Chapter 1, AND Basic Concepts Supplementary
Slides
Activity Analysis, Cost Behavior and Cost Estimation
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Cost Estimation – (a) Cost Behavior Patterns (b) Cost Estimation
Cost-Volume-Profit Relationships
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Cost-Volume-Profit Analysis – (a) Break-Even Point, (b) Target Net Profit
Student Preparation:
 Readings: NBG textbook Chapters 2 and 3
 Student Presentations – Cost Estimation and C-V-P Analysis at the
student’s company
Short Case
Short Case
Short Case
Short Case
Short Case
Short Case
DAY 1
P.M.
Cost Behavior Analysis – Beijing Export Company
Cost Behavior -The Central Valley Company
C-V-P Analysis – Basic CVP Relationships – Shuiwan Barbeque
C-V-P Analysis – Basic CVP Relationships – Guilin Water Escape
C-V-P Analysis – Basic CVP Relationships - Braggs and Struttin'
C-V-P Analysis – Basic CVP Relationships - Parkins Company
Job-Order Costing
Student Preparation:
Readings: NBG textbook Chapters 2 and 4
Short Case
Short Case
Case 1b
Cost of Goods Manufactured – Larsen Corporation
Job-Costing – Granite Company
Job Order Costing - Sino- Beauty
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ACCT 5302 - EMBA – Accounting Analysis II – Management Planning and Control
March 2016 - Shanghai - Course Outline and Syllabus
DAY 2
A.M.
Activity-Based Costing
Student Preparation:
 Readings: NBG textbook Chapter 6 AND Supplementary Slides on ActivityBased Costing
 Student Presentations – Activity Based Costing at a student’s company
DAY 2
P.M.
Short Case
Activity Based Costing – Langfang Company
Case
Sino-Beauty – Activity Based Costing
2b
Budgeting, Profit Planning and Control
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Preparation and Behavioral Aspects
Student Preparation:
 Readings: NBG textbook Chapter 9 AND Supplementary Slides on
Budgeting
 Student Presentations: The Budgetary Process at student’s company
Case
Comprehensive Budget Problem – Pudong Photo
Flexible Budgets and Performance Analysis
Student Preparation:
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Readings: NBG textbook Chapter 10
Short Case
Flexible Budgets - Alto Clinic
Financial and Non-Financial Performance Measures
 Analysis of Variances
Student Preparation:
 Readings: NBG textbook Chapter 11
 Student Presentations: Using the Standard Costs at student’s company
Short Case
Short Case
Short Case
Short Case
Material and Labor Variances – Dawson Toys Ltd.
Variance Analysis - Bronfenner Company
Effects of Performance Measures
Unbalanced Performance Measures
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ACCT 5302 - EMBA – Accounting Analysis II – Management Planning and Control
March 2016 - Shanghai - Course Outline and Syllabus
DAY 3
A.M.
Responsibility Centers
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Revenue Centers
Expense Centers
Profit Centers
Investment Centers
Residual Income vs. ROI
Balanced Scorecard
Student Preparation:
 Readings: NBG textbook Chapter 12, AND Chapter 5 pp. 172-180
 Student Presentations – Performance evaluation at student’s company
 Supplementary Slides – Chapter 12
DAY 3
P.M.
Short Case
Short Case
Short Case
Short Case
Short Case
Short Case
Short Case
Cost vs. Profit Centers - Jinhong Telecommunications
Segmented Income Statement Relationships – Yichun Designs
Segment Reporting – Berry, Inc.
Segment Reporting – Licuado Juice Company
Segment Reporting – O’Mara’s Incorporated
ROI and Residual Income, Investment Evaluation – Ningbo Construction
The Balanced Scorecard - Dong Yuan Jing Ji Paper Co.
Case
Vershire Company
Transfer Pricing
Student Preparation:
 Readings: NBG textbook Chapter 12 (Appendix 12A)
 Student Presentations – Transfer Pricing Policy at student’s company
 Supplementary Slides – Chapter 12
Short Case
Transfer Pricing – Fedori Corporation
Case
Birch Paper Company
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ACCT 5302 - EMBA – Accounting Analysis II – Management Planning and Control
March 2016 - Shanghai - Course Outline and Syllabus
DAY 4
A.M.
Strategic Planning
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Benefits and Limitations
Capital Investment Analysis
Value Chain Analysis
Student Preparation:
 Readings: NBG textbook Chapter 8
 Student Presentations: Capital Investment Analysis at student’s company
Short Case
Short Case
Short Case
DAY 4
P.M.
Capital Investment Analysis – Ma Meng Hospital
Capital Investment Analysis – Hai Dian Clinic
Capital Investment Analysis – Renmin Clinic
Differential Analysis: The Key to Decision Making
Short Case
Short Case
Make or Buy Decision - Tianjin Company
Utilization of Constrained Resources – WuHan Paint Company
Student Preparation:
 Readings: NBG textbook Chapter 7
Review and Case Presentations
Case
Case
Case
3b
4b
Sino-Beauty - Investment Analysis
Sino-Beauty - Transfer Pricing Issues
Allied Office Products
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