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Course Outline For Managerial Accounting (MBA)

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31 views

Course Outline For Managerial Accounting (MBA)

ggggggggggggggggggggggggggggggg

Uploaded by

Wakoko Ronald
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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MAKERERE UNIVERSITY BUSINESS SCHOOL

DEPARTMENT OF ACCOUNTING
FACULTY OF COMMERCE
COURSE OUT LINE
PROGRAM : MASTER OF BUSINESS ADMINISTRATION
COURSE NAME & CODE : MANAGERIAL ACCOUNTING (MBA8104)
ACADEMIC YEAR : 2024/2025
YEAR OF STUDY : YEAR TWO, SEMESTER ONE

FOCUS
As managers, our regular routine to a large extent rotates around decision making and
strategizing, which necessitates an array of information. We also need to appreciate the
fact the largest part of the decisions we make rotate around costs, their behavior, growth,
strategy, costs and control among others. All these are managerial accounting concepts
that every manager needs to be equipped with. Undeniably, influencing the thoughts of
others most often involves one`s ability to communicate a series of arguments, analyzing
situations, use and interpret data to enable strategy and then control for effective and
efficient gains. This course thus, aims at enabling managers understand how decision
making information is constructed so that they can recognize faulty thinking in arguments
presented and provide better managerial accounting solutions for organizational survival
and sustainability.
As such this course unit is structured into two themes so as to explain managerial
accounting and how it shapes the way we think and solve organizational problems:
1. Accounting concepts guide decisions that determine organizational competitiveness
and shapes our own way of life,
2. Focus on cost cutting and control strategies to thrive in the ever changing environment
brought about by several factors e.g. the occurrences of economic turbulences,
pandemics, competitive pressures, technology, etc. that affect businesses

Aim and objectives


This course unit aims at enabling learners explore the critical approach to the principles,
processes, and procedures of cost containment towards value addition in abide to make
better informed decisions so as to achieve competitive advantage.

By the end of the semester, students will be:


 Familiar with managerial accounting terminology;
 Information that managers need in order to make decision about how to improve
themselves and company
 Be able to understand and use various managerial accounting procedures and
systems to product and service costing and their impact on decision making;
 Be able to assess the viability of costing, pricing and investment decisions both in the
short and long run as well as the application of the balanced scorecard in business.
 Be able to apply managerial accounting techniques to real life scenarios.

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COURSE CONTENT:
1.0 Management accounting: Information to compete
(a) Over view of management accounting, Organizations: Objectives and results
(b) Purpose and nature of management accounting
(c) Decision making process and functions of management accounting
(d) Purpose and nature of management accounting and financial accounting
compared
(e) Management accounting in a dynamic business environment
(f) Ethics, decision making, and management accounting

2.0. Cost estimation, behavior and profits


(a) Cost behavior, and type of cost behavior patterns
(b) Cost and revenue behavior in relation to the level of activity
(c) Cost classification for control
 Unit cost
 Cost structure
(d) The profit equation
(e) Estimating cost behaviour

3.0 Full unit cost


(a) Collection of costs by objects
(b) Evaluation of full costs
4.0 Process analysis, Activity Based Costing and service costing
(a) The changing business environment
 Traditional business environment
 Emerging business environment
(b) Process analysis and ABC
(c) Identifying opportunities to reduce costs
(d) Service costing

5.0 Information for decision making


(a) CVP analysis
 Key accounting issues
 Cost-volume-profit analysis (Using Curvilinear & numerical approaches)
 The break even analysis
 Multiple product CVP analysis
(b) Short term decision and pricing
 Making decisions
 Short term decisions
 Using cost data in pricing decisions
(c) Applications of short term decision models
 Product mix decisions, inventory decisions, economic order quantity
decisions, just in time systems, outsourcing decisions, dealing with
uncertainty,

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6.0 Strategic planning and management control systems
(a) Strategy and budgeting
 Corporate level planning and budgeting process
 Low level planning and budgeting process
 Control systems and processes and alternatives for control
 Significance of budgeting
 Human aspects of budgetary control
 Types of budgets
 Behavioral implications and budget comparison (Actual Vs budget)

7.0 Performance measurement & strategic cost analysis


(a) Building a performance measurement system
 Types of performance measures
 Selecting appropriate performance measures
(b) Restructuring costs for strategic purposes
 Restructuring existing accounting cost data
 Restructuring existing cost data and gathering new cost data
(c) Performance evaluation measures
 Profitability
 Residual income
 Economic value added
(d) The Balanced Score Card
 The financial perspective
 Customer perspective
 Internal process perspective
 Learning and growth perspective
(e) Determining the cost of quality

8. Profit centers and transfer pricing


(a) Profit centers and decentralization
(b) Measuring a profit center`s profit
(c) Transfer pricing
 Transfer pricing principles
 Applying transfer pricing methods
 Transfer pricing in a global environment

9. Investment centers and compensation


(a) Financial measurement for investment centers
(b) ROI & RI – Two additional issues
(c) Accounting information for review systems

Note: Each chapter will have discussion problems

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MODE OF ASSESSMENT
Grades in the course will be assigned on the following basis:
One test administered in class : ……………………………………… 20%
One take home assignment : ..........................…………………... 20%
Final Examination : ...................................................... 60%
Pass mark : ……………………………………… 60%

Resource person:
1. Associate Professor Sulait TUMWINE, ([email protected]) +256772692450
2. Dr. David NYAMUYONJO ([email protected]) +256772339393
3. Robert TABANI ([email protected]) +256773650826

REFERENCES
1. Colin Drury (2012, 2015) Management and cost accounting. Thompson Business
Press, London
2. Kamukama.A. Nixon (2013), Cost & Management Accounting (2nd Revised Edition)

3. Glautier and Underdown (2001), Accounting Theory and Practice, 7th Ed. Prantce
Hall Financial times (FT) London
4. Roger Storey (1995) Introduction to cost and Management Accounting, Macmillan
Business press.
5. Brandon. C.H. and Ralph .E., (1993); Management Accounting strategy and control.
McGraw – Hill.

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