UCB+UGBA102B+Course+Outline+Spring+2010

UCB+UGBA102B+Course+Outline+Spring+2010 - University of...

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University of California, Berkeley Walter A. Haas School of Business UGBA102B Introduction to Managerial Accounting Dennis Geyer, MBA; Spring 2010 Anderson F295; Mon/Wed 8:00-9:30am; 9:30-11:00am Course Description: An introductory course providing an overview of the managerial use of financial and nonfinancial information for a variety of purposes including managerial decision analysis, external financial reporting, strategic product costing, organizational planning, and performance evaluation. The emphasis is on developing and using information to support value creation by management. The couse is divided into three parts: Part A. Cost Analysis for Decision-Making This part involves an introduction to basic cost concepts and explores the analysis of financial and nonfinancial information to evaluate the economic impact of decisions to acquire and deploy resources. It involves a framework for analyzing both short-term and long-term decisions that includes incremental, sunk and opportunity costs. Part B. Cost Measurement Systems The primary focus of this part is to delineate the cost flow architecture used in cost measurement comprised of cost accumulation, cost allocation, and cost application systems. A distinction is made between the measurement principles used in cost accounting for external financial reporting purposes and those used in activity-based systems used for product costing and to support strategic initiatives. Part C. Cost Planning & Control Systems This part describes how organizations develop and use budgets for planning and expenditure control. A comparison is made between top-down long-term financial planning and bottom-up short-term budgeting.
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