Management Accounting and Control

Management Accounting and Control
Course Description
This course examines management accounting and related analytical methodologies for decision making and control in profit-directed organizations. It also defines product costing, budgetary control systems, and performance evaluation systems for planning, coordinating, and monitoring the performance of a business. This course defines principles of measurement and develops framework for assessing behavioral dimensions of control systems; impact of different managerial styles on motivation and performance in an organization.
Lecture Notes
Lecture 1: Introduction and Case Discussion (PDF)
Lecture 2: The Nature of Costs (PDF)
Lecture 3: The Economics of Organizations (PDF)
Lecture 4: Performance Measurement (PDF)
Lecture 6: Balanced Scorecard (PDF)
Lecture 7: Budgets and Budgeting (PDF)
Lecture 8: Cost Allocation (PDF)
Lecture 9: Cost Allocation (PDF)
Lecture 10: Absorption Cost Systems (PDF)
Lecture 12: Standard Costs (PDF)