The American University DBA 8552 Management Accounting and Control Systems

Addresses the complex and multi-dimensional subject of management control systems. Extending from management accounting, this course creates a framework for considering management control issues. Presents the needed technical subject content and summaries of relevant research literature. Case studies that reflect the complexity of managerial challenges when using management control systems are utilized. The use and effects of financial controls, including a discussion of effective and counterproductive controls, are covered as well.

Learning outcomes

• Interpret the nature of relevant costs and budgeting.
• Discuss management accounting.
• Discuss basic building blocks and organizational architecture.
• Evaluate basic concepts such as cost behaviors and transfer pricing.
• Explain the theory of cost allocation and put it into practice.
• Interpret the absorption systems.
• Examine standard costs systems including direct labor and materials cost variances, and marketing variances.

Prerequisites

None