Management Accounting

Course Code
ACC 593
Hours
1.5 hours
Type
Core
Offered
  • Spring 20
  • Spring 21

Management Accounting --- This course considers decision-making in organizations, where the decisions involve the generation, analysis, or use of financial information. The major topics in this course are cost management systems and management control systems. Cost management systems develop product and service cost information for pricing and other decisions. Traditional and activity-based costing systems are discussed. Management control systems focus on the measurement and control of managerial performance. Business unit measures, such as ROI, EVA, and the balanced scorecard are discussed. Methods useful for both performance evaluation and control, such as variance analysis, are also discussed. Throughout the course, a managerial viewpoint is stressed. Cases are used.

Taught By
Venky Nagar
  • KPMG Professor of Accounting
  • Teitelbaum Research Scholar
Nagar grew up in India and studied Computer Science at the Indian Institute of Technology, Bombay. He came to the US to study engineering at...