Course:
Professor:
Office:
Email:
Office hours:
BAC 322- Management Control/ Winter 2015
Mark Gandey, CMA, MBA
H-203 (extension 2444)
mgandey@ubishops.ca
Tuesdays and Thursday 9:20am to 11:20am or available upon appointment
COURSE OBJECTIVES:


Written and oral analysis of management control problems. Topics include decision models,
performance evaluation and decentralization. This course also applies theories from other
accounting courses into practice via case analysis.
Prerequisite: BAC 312 and BAC 212 (may be taken concurrently)
GRADING SCHEME:
Homework Case 2(Individual)
Participation
Midterm
Final examination




20 %
25%
25 %
30 %
100%
The Homework case should be done on your own. You may work together with the
calculation, but do not “copy/paste”
Participation will be assessed by how prepared the student is for the class, and ready to show
it. You will be benchmarked versus your peers. When you miss class, you can not participate!
Midterm and Final will be a combination of case studies and multiple-choice questions.
You are required to do 2 cases per week and some M/C questions.
Cases are the core of this course. Case studies allow you to develop and practice a
systematic approach to analyzing management control systems. There is no one, single
correct solution for a case, rather there are good solutions being supported by solid
analyses based on theory. Case reports are expected to present and evaluate both sides of
the argument before coming with a recommendation to management. Students often find
cases to be difficult and frustrating, however they are the appropriate training tool for
acquiring and improving: Integrative problem-solving skills (judgment, diagnosis,
analysis, communication of recommendations, analytical skills, communication (oral,
written and presentation) skills, ability to work in a team, an understanding of how a real
business functions
Exposure to a method used in a significant portion of professional accounting
exams.
Date
Prepared Questions topics and cases
to be covered in class
Jan 6
Jan 8
Jan 13
Jan 15
Jan 20
Jan 22
Jan 27
Jan 29
Feb 3
Feb 5
Feb 10
Feb 12
Feb 17
Feb 19
Feb 24
Feb 26
Mar 3,5
Mar 10
Mar 12
Mar 17
Mar 19
Mar 24
Mar 26
Mar 31
Apr 2
Breezy Boat Company
The Craddock Cup
Finnegan’s Gardens
Wendy’s Chili
Zauner Ornaments Corporation
Transfer Pricing Problems #1-5
Transfer Pricing Problems #6-9
Birch Paper Company
Medoc Company
Behal. Implications of Airline Depreciation
Grand Jean Company
Abrams Company
Midterm
Industrial Electronics
Lernout & Hauspie Speech Products
Philip Anderson
Reading Week
Investment Center Problems 7-1
Investment Center Problems 7-2 #1-10
Investment Center Problems 7-2 #11-15
Dell Computer Corporation
Solartronics, Inc.
Enager Indutries, Inc.
Review and Multiple Choice
Quiz
Classification
Introduction
Costs and Cost Behaviours
Product and Service Costing
Product and Service Costing
Product and Service Costing
Transfer Pricing
Transfer Pricing
Transfer Pricing
Transfer Pricing
Costs and Cost Behaviours
Responsibility Centers
Profit Centers
Performance Measurement
Ethical Issues
Control Systems
Investment Centers
Investment Centers
Investment Centers
Measuring and Controlling Assets
Financial Performance
Performance Measurement
TEXT AND REFERENCES:
TEXT AND REFERENCES:
- Text: MANAGEMENT CONTROL SYSTEMS, Twelfth Edition, Robert N. Anthony, Vijay
Govindarajan
- Multiple-choice questions – to be handed out in class and/or on Moodle
- Other course material and cases – to be handed out in class and/or on Moodle
2
3