MBA 613
MANAGEMENT ACCOUNTING
Spring 2012
INSTRUCTOR: Dr. Alan B. Czyzewski CPA CMA CFM CFE
OFFICE:
SB 1009
TELEPHONE:
237-2010 (office)
237-2112 (department)
237-8133(fax)
EMAIL:
Alan.Czyzewski@indstate.edu
OFFICE HOURS:
MW 10 AM to 10:45 AM 1 PM to 2 PM and W 5 PM to 6 PM
CLASS/TIME/LOCATION: MBA 613
Monday 6-8:30 PM
REQUIRED MATERIALS: Accounting: Text and Cases, 13ed, Anthony, Hawkins, Merchant,
McGraw Hill, ISBN 978-0-07-337959-3
Computerized Operational Planning Exercise with Standard Costs, Gary Saunders,
ISBN 0-9653632-0-1
COURSE EDUCATIONAL OBJECTIVES:
As a result of participating in this class, students will demonstrate, through the completion of
examinations, quizzes, and homework their ability to:
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Explain the role of accounting information in the business decision making process.
Explain the measurement and use of cash and cash flow from operating, investing, and financing activities.
Analyze financial statements using a variety of techniques, including ratio, horizontal, vertical, and trend analysis.
Explain the types and flow of manufacturing and non-manufacturing costs.
Analyze, predict, and explain cost behavior and the impact of changes in fixed and variable expenses, selling prices, and
volume sold on the profitability of the company.
Explain new decision making tools, including activity-based costing, cost of quality and just-in-time.
Prepare and use budgets and analyze variances to evaluate performance.
Identify and use relevant information, both accounting and non-accounting, in decision making regarding buy-make
decisions, additional processing, eliminating products or segments, product pricing, and capital budgeting situations.
COURSE CONTENT
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Cost terms and behavior
Systems design: job, process and activity based costing
Cost-profit-volume analysis
Profit planning
Standard costing and operating performance measures
Flexible budgeting and overhead analysis
Relevant costs for decision making
Capital budgeting
Cost of quality, emerging trends
10%
25%
10%
10%
10%
10%
10%
10%
5%
1
Course’s Relationship to College of Business Learning Goals
Business
Practice
s
Analytical
Thinking
1. Students will be knowledgeable about current business practices and concepts.
A. Students will understand the functional areas of and interdisciplinary nature of business, and
will be able to solve business problems utilizing current theory and practices.
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2. Students will be able to make prudent business decisions by employing analytical and
critical thinking.
A. Students will demonstrate the ability to solve business problems by applying appropriate
decision-making techniques, including defining the problem, collecting appropriate data,
identifying alternatives, analyzing information, and interpreting results.
.
Communicatio
n Skills
Technology
Skills
3. Students will be effective communicators.
A. Students will demonstrate the ability to effectively convey information using appropriate
means of communication.
4. Students will be competent in applying relevant technology to business problems.
A. Students will understand the nature, function and limitations of commonly used business
information systems.
B. Students will demonstrate proficiency in using technology to solve business problems.
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5. Students will be competent in ethical decision making.
Ethical
Reasoning
Ethical
Reaso
ning
Professiona
l
Skills
Skills
A. Students will be able to explain and defend the ethical framework in which they make
business decisions.
B. Students will be able to identify parties affected by a business decision, identify how a
decision may affect each stakeholder, and arrive at a decision that is (ideally) mutually
beneficial or one that minimizes harm to any one party.
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6. Students will be able to function effectively in professional settings.
A. Students will demonstrate commitment to standards of professional behavior.
B. Students will demonstrate an understanding of individual and group dynamics in
organizations, including team building and collaborative behavior in the accomplishment of
tasks.
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Global
Awareness
7. Students will be cognizant of the complexities of operating in a global business
environment.
A. Students will understand the basic economic, political, cultural and operational motivations
for international business.
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VALUATION PROCEDURE: Evaluation will be determined as follows:
Points
Written case
250
Project Presentation
250
Projects write up
250
Framework
250
-----------------------------------------Total
1000
Grading Scale
A+
A
AB+
B
BC+
C
CD+
D
DF
970 - 1000
900 - 969
880 - 899
860 – 879
800 – 859
780 – 799
760 -779
700 - 759
680 - 699
660 – 679
600 – 659
580 – 599
579 and below
Class Attendance: Full compliance with the Indiana State University undergraduate catalog p. 29.
When a student is absent due to illness, written justification must be obtained from the Student Health
Services. I expect you to inform me of all anticipated and unanticipated absences so that make-up work
can be arranged. You will not be allowed to make up missed work if you fail to contact me prior to
returning to class. Any student who misses a class is responsible for obtaining notes from a classmate
regarding any changes in assignments, exam dates, material covered, etc. You are responsible for all
material and announcements given in class whether you are present or not.
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Reading and homework policies:
1. Assignments. The Course Schedule and Assignment Sheet provided reflects the
amount of material to be covered in the course and the estimated time needed to cover
each area. It is only an estimate and is subject to revision.
2. Readings. It will be to your advantage to read each chapter and case before it is
discussed in class. You are responsible for material in the text even if it is not
discussed in class unless you are specifically told otherwise.
TENTATIVE COURSE SCHEDULE AND ASSIGNMENTS
MBA 613/Fall 2010
1-11
1-18
1-25
2-1
2-8
2-15
2-22
2-29
3-7
3-14
3-21
3-28
4-4
4-11
4-18
4-25
5-2
Intro to course, COPE,
Review Chs.2, 3,5,7,11,14
Review Chs.2, 3,5,7,11,14 and COPE
Discuss Ch. 15 and COPE
Case 15-1 Discuss Ch. 16
Case 16-1 Discuss Ch. 18
COPE Decision 1 Due
Case 18-2 Discuss Ch. 19
COPE Decision 2 Due
Case 19-1 Discuss Ch. 20
COPE Decision 3 Due
Discuss Ch. 21
COPE Decision 4 Due
Holiday
Case 21-1 Discuss Ch. 22
COPE Decision 5 Due
Case 22-2 Discuss Ch. 24
COPE Decision 6 Due
Case 24-1 Discuss Ch. 26
COPE Decision 7 Due
Case 26-4 Discuss Ch. 27
COPE Decision 8 Due
Case 27-2
COPE Presentations
COPE Presentations
COPE Presentations
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