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    MBA Program Accounting For Managers

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    Shalini Velu
    This document outlines the topics that will be covered in an MBA accounting for managers course. The course covers traditional and modern cost accounting systems including job order and process costing, activity-based costing, cost-volume-profit analysis, and using cost data to inform pricing and product decisions. It aims to teach students the role of management accountants, how to classify and assign costs, and apply cost data to tactical decision making.

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    MBA Program Accounting For Managers

    Uploaded by

    Shalini Velu
    14 views2 pages
    This document outlines the topics that will be covered in an MBA accounting for managers course. The course covers traditional and modern cost accounting systems including job order and process costing, activity-based costing, cost-volume-profit analysis, and using cost data to inform pricing and product decisions. It aims to teach students the role of management accountants, how to classify and assign costs, and apply cost data to tactical decision making.

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    syllabus and references

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    This document outlines the topics that will be covered in an MBA accounting for managers course. The course covers traditional and modern cost accounting systems including job order and process costing, activity-based costing, cost-volume-profit analysis, and using cost data to inform pricing and product decisions. It aims to teach students the role of management accountants, how to classify and assign costs, and apply cost data to tactical decision making.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    14 views2 pages

    MBA Program Accounting For Managers

    Uploaded by

    Shalini Velu
    This document outlines the topics that will be covered in an MBA accounting for managers course. The course covers traditional and modern cost accounting systems including job order and process costing, activity-based costing, cost-volume-profit analysis, and using cost data to inform pricing and product decisions. It aims to teach students the role of management accountants, how to classify and assign costs, and apply cost data to tactical decision making.

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    © All Rights Reserved
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    You are on page 1of 2

    MBA Program

    ACCOUNTING FOR MANAGERS


    Topics
    1.0 NTRODUCTION AND BASIC CONCEPTS OF MANAGEMENT ACCOUNTING
    1.1 The need for management accounting information
    1.2 The history of management accounting
    1.3 Management accounting vs. financial accounting
    1.4 The current focus of management accounting
    1.5 The role of management accountants in an organization
    1.6 The importance of ethical behaviour for managers and management accountants
    2.0 COST MANAGEMENT CONCEPTS AND TRADITIONAL COSTING SYSTEMS
    2.1 General cost classifications
    2.1.1 Direct cost Vs Indirect cost
    2.1.2 Manufacturing Vs Non- Manufacturing Cost
    2.1.3 Product cost Vs Period cost
    2.1.4 Cost behaviour : Fixed Cost, Variable Cost and Mixed Cost
    2.2 Product cost flows
    2.3 Cost assignment: Direct tracing, driver tracing and allocation
    2.4 Allocation and application of overhead costs
    2.5 Job order and process costing systems
    3.0 ACTIVITY-BASED ACCOUNTING
    3.1 Overview of activity based costing
    3.2 How costs are treated under ABC
    3.3 Designing ABC system
    3.4 Comparison of traditional and ABC product costs
    3.5 Activity-based management
    4.0 COST VOLUME PROFIT ANALYSIS
    4.1 Basics of CVP analysis
    4.2 Break even analysis
    4.3 Degree of operating leverage
    4.4 Sales mix
    4.5 Assumptions of CVP analysis
    5.0 PRICING AND PRODUCT RELATED DECISIONS
    5.1 Cost concepts for decision making
    5.2 Tactical/short term decision making analysis
    5.2.1 Make or buy
    5.2.2 Special order
    5.2.3 Keep or drop
    5.2.4 Joint product
    5.2.5 Product mix under constraint
    resources
    5.3 Pricing decision
    5.3.1 Target costing
    5.3.2 Cost-plus pricing
    5.3.3 Variable cost pricing

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