COURSE OUTLINE

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C

OURSE

O

UTLINE

MANAGEMENT ACCOUNTING FOR MULTINATIONAL COMPANIES

Instructor:

Department:

Igor Baranov

Public Administration

Course Status: Core course for 1 st

year MIB students;

Elective for exchange students

Semester:

Workload:

Fall semester, 15 weeks

6 ECTS

45 hours of classes

Aim of the Course:

The course offers balanced coverage of concepts, methods, and uses of managerial accounting with an increasingly strong emphasis on management decision-making. This approach helps focus on concepts and managerial uses of information rather than techniques of cost accounting. A special attention is paid to international issues, strategic effects of decisions, and new management accounting trends.

Teaching Methods: Lectures, case studies, presentations, and group work.

Indicative Literature:

Blocher E., Chen K., Cokins G., Lin T. Cost Management: A Strategic Emphasis. 2005.

Drury C. Cost and Management Accounting. 2006.

Students will be provided with case studies and readings for discussions.

Grading Policy: Case studies (participation in class discussions) – 20%

Presentation + report – 10% (groups of three students)

Mid-term written exam – 20%

Final written exam – 50%

The presentations will be graded according to the extent to which the students have:

 developed and delimited an original formulation of the problem investigated, critically explored and applied relevant theories and analytical approaches to the problem investigated,

 processed valid data, relevant to the problem and sub-problems under scrutiny, and edited a well-structured presentation and short report (up to 8-10 pages), written with clear arguments, easy to understand.

Class hours: Mondays 10:45 am – 2:30 pm (room 403)

Office hours:

Contact:

Mondays 2:30 pm – 3:00 pm (room 317) and by appointment [email protected]

office phone 3238456

Course Content

Date Lecture

10 Sep

17 Sep

24 Sep

1 Oct

15 Oct

22 Oct

29 Oct

9 Nov

12 Nov

19 Nov

3 Dec

10 Dec

Introduction to management accounting. Basic cost concepts

Full costing. Cost allocation

Full costing. Cost allocation.

Outsourcing decisions

Activity-based costing

Life-cycle costing.

Target costing. Kaizen costing

Cost analysis for marketing decisions. Cost management and product life cycle

Mid-term exam

Budgeting

Budgeting

Strategic performance measurement systems. Balanced scorecard

Balanced scorecard

Case studies Presentations (group of four students)

Wilkerson Company (ABC)

Wilkerson Company (ABC)

Management accounting for Internet companies

Operational and strategic activity-based management (2 groups)

Target costing

Strategic cost analysis and capacity decisions

Denim Finishing (Using ABC for Decision

Making)

Using Direct (marginal) costing for decision making

Kemps LLC: Introducing Time-Driven ABC Strategy and management accounting for intangible assets

AB SKA (Accounting and Control for R&D expenditures)

Microsoft Latin America (Balanced

Scorecard)

Understanding German Cost management

Integrated accounting à la française: The perspectives of the

Système Croisé

Rolling budgets

“Beyond budgeting” (2 groups)

Use of non-financial measures in performance evaluation

Using Balanced Scorecards for Universities

Management accounting in transitional economies

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