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BADM 711 | Seminar in Managerial Accounting (3 credits)

Instructor: Jeffrey Wong, Ph.D., CPA, Associate Professor, Accounting and Information  Systems

Provides a fundamental understanding of accounting techniques used to operate an organization, and is designed as an introductory managerial accounting course for MBA students.

Topics:

• How to use internal financial and accounting information to make decisions
• Understanding how organizations measure the achievement of strategies through specific tactics
• Understanding the relevant information used to make short-run decisions
• Understanding capital budgeting techniques for screening and selection that use the time value of money, and those that do not

Upon completion, students will be able to:

• Perform CVP analysis for pricing, production, and cost management decisions
• Use Activity Based Costing (ABC) for cost allocation, determining product line profitability and eliminating non-value added activities

EMBA Learning Objectives and Outcomes

The overall learning objectives for the EMBA are a broad set of knowledge and skills we wish students to acquire and hone over the course of the program. Objectives represent the collective thought of the program’s faculty about the most valuable intellectual attributes of an executive at any point in his/her career.

The overall learning objectives form a central framework for the curriculum to which each course-specific set of objectives may be mapped, allowing courses to be woven together by common threads. Having a shared viewpoint of the educational content we wish to provide allows our faculty to continuously improve their courses, while maintaining a focus on the outcomes that are desired.

Learning Objectives and Outcomes Key:

1. The ability to use evidence-based reasoning to understand, manage, and lead complex organizations.
2. Development of skills that facilitate problem solving in a  complex and dynamic environment.
3. The ability to integrate qualitative and quantitative  information into the decision making process.

Course specific mapping for BADM 711:

• Acquire an understanding of how product and service costs may be appropriately determined and used to facilitate short and long-term operational goals (L.O.: 2)
• Develop the ability to determine the drivers of costs and benefits for an organization and to use that information for strategic decisions (L.O.: 2,3)
• Develop the ability to create and interpret budgets for short- term operations and long-term capital investments (L.O.: 1,3)
• Develop the ability to discern which costs and benefits are relevant to making short-term decisions through incremental analyses (L.O.: 3)