AC5412 - Accounting Systems for Management Planning and Control

Prerequisities:    AC5400 - Financial & Managerial Accounting  (an intermediate level course in cost accounting and a course in statistics would be helpful)

This course focuses on studying advanced managerial accounting techniques useful in facilitating the planning and control process in modern organizations.  Emphasis is placed on the implementation and administration of these techniques, their integration with management information systems, and the organizational role of the corporate accountant.

Topics covered in the most recent offering of this course included:

• Assumptions of the managerial control system
• Accounting as a system
• Accounting and its relationship to Planning
• Operational Budgeting, Performance Goals, and Evaluation
• Introduction to Accounting Systems for Management Control
• Standards and Expectationis in Decentralized Organizations
• Evaluating Profit Center Performance
• Accounting Measurement for Effectiveness (ABC and ABM)
• Introduction to Controllership
• Implications of Diversity on Control System Design and Implementation
  

Check with the office of Graduate Business Studies (314-516-5885) for information about scheduled offerings of this course.