ACTG 611
Accounting for Decision Making and Control
Fall 2003
Instructor: Dr. Amenkhienan
Office: 203 Whitt Hall
Phone: 831-5668
Email: famenkhi@radford.edu
Texts: 1. Managerial Accounting by Maher, Stickney, and Weil, eighth Edition, Thompson-Southwestern,
2004)
2. Other readings as may be assigned.
Course Objectives: The objectives of this course are 1) to introduce participants to accounting concepts,
tools and models for use in the managerial functions of planning, controlling, and decision-making; 2) to
illustrate the applicability of the concepts, tools, and models in managerial settings, and 3) to identify and
examine emerging themes and issues which influence design and use of management accounting and cost
management systems.
The class will be conducted mostly in a lecture format, but an interactive approach involving active
participation and group activity will be employed. Skills in critical and analytical thinking will be preferred over
mere rote learning of the concepts, models, and procedures.
Grade Determination: The final course grade will be determined as follows:
Grade Scale: (10-Point Scale)
Mid-Term Exam 25% 90+ =A
Final Exam 25% 80-89 =B
Problem/Case Presentation 20% 70-79 =C
Research Paper I 10% 60-69 =D
Research Project II 20% under 60 =F
100%
Examinations: The two scheduled examinations will consist of problems(usually long) requiring application,
analysis, evaluation, and discussion of managerial accounting concepts, models, and methods.
Problem/Case Presentation: This requirements accounts for one-fifth of the course grade. Participants will
be required to prepare solutions to and present a number of assigned problems/cases and readings in the
duration of the term. The presentations will be competitively graded; innovative and creative solutions and
presentations are particularly encouraged. You will be organized into groups for this requirement.
Research Project I: This project will consist of a "library-based" research paper on an emerging issue or
theme in the general area of management accounting/management control/financial management. The length
of the paper shall not exceed 20 pages, double-spaced. The specific topic must be cleared with me prior to
commencing research. The completed paper is due on Tuesday/Thursday, October 7/9, 2003. The project
will be completed in groups, but group size must be approved by me.
Research Project II: This is also a group project. The topic for the research paper MUST be approved by
me and it should be a field project which reflects contemporary issues in management accounting -
environment, practice, education, etc. It could be an extension of the topic in Project I. The paper is due on
Tuesday/Thursday, December 2/4 , 2003. Grading criteria for both papers will include:
Relevance and timeliness of topic
Breadth
Research rigor
Creativity
Grammar
Flow and overall effectiveness of delivery
Tentative Schedule of Assignments
(Subject to change at my discretion)
Chapter Topic Exercises and Problems/Cases
Fundamental Concepts 25, 28, 29, 31, 32, 33
1
Measuring Product costs 36, 39, 40, 41, 43, 45, 46, 47, 48
2
Activity-Based Management 34, 38, 40, 41, 45, Handout(s)
3
Strategic Management of Costs, Quality and 32, 36, 37, 38, 39
4
Time
Cost Drivers and Cost Behavior. 30, 32, 34, 35, 42, 43
5
Financial Modeling for Short-term Decision 27, 30, 31, 32, 33, 34, 39, 40, 42, 43,
6
Making 45, Handout(s)
Differential Cost Analysis for Marketing 25, 30, 31, 35, 36, 40, Handout(s)
7
Decisions
Differential Cost Analysis for Production 25, 26, 27, 28, 29, 30, 31, 33,
8
Decisions Handout(s)
MIDTERM EXAM
Profit Planning and Budgeting 25, 31, 35, 36, 37, 38, 40, 41, 42, 44,
10
Handout(s)
Profit Center Performance Evaluation 27, 40, 42, 43, 44, 46, 49, 51, 54
11
Cost Center Performance Evaluation 25, 37, 39, 42, 43, 46, 47, 49, 50
12
Investment Center Performance Evaluation 27, 29, 33, 34, 36, 37, 40, Handout(s)
13
Capital Expenditure Decisions 27, 29, 30, 32, 33, 35, 37, Handout(s)
9
Allocating Costs to Responsibility Centers 14, 26, 28, 30, 31
15
Incentive Issues 26, 30, 31, 32
14
FINAL EXAMINATION
August 26, 2003