ACCT 320 Strategic Management Accounting
The focus of this course is the strategic role of the management accountant in an organization and the use of financial and nonfinancial information for planning and control decisions. Special emphasis is placed on strategy and the application of concepts and practices of management accounting on economic and noneconomic decisions. Topics include: cost behavior and estimation; cost analysis for planning and control decisions including value chain analysis, target costing, quality costs, customer value measurement systems, and benchmarking; cross-functional teams; activity-based management; and cash and operations budgeting.
Note: Refer to the course syllabus located in the Content section of the course D2L Web site and prepare the assignment for the first class meeting.
Prerequisites
Special information
4 Undergraduate credits
Effective August 1, 1998 to present
Learning outcomes
General
- Demonstrate understanding of the roles, responsibilities and ethical considerations of management accountants within an organization.
- Identify and appropriately use management accounting terminology and concepts, especially regarding costs in business organizations.
- Perform a variety of financial and non-financial calculations in order to prepare schedules, statements and reports used in management accounting.
- Make recommendations regarding the implementation of appropriate management strategies to support decision-making within a cross-functional organization.
Spring 2025
| Section | Title | Instructor | books | eservices |
|---|---|---|---|---|
| 50 | Strategic Management Accounting | Dosch, Jennifer H | Books for ACCT-320-50 Spring 2025 | Course details for ACCT-320-50 Spring 2025 |
| 51 | Strategic Management Accounting | Hirsch, Steven August | Books for ACCT-320-51 Spring 2025 | Course details for ACCT-320-51 Spring 2025 |
Summer 2025
| Section | Title | Instructor | books | eservices |
|---|---|---|---|---|
| 50 | Strategic Management Accounting | Dosch, Jennifer H | Books for ACCT-320-50 Summer 2025 | Course details for ACCT-320-50 Summer 2025 |
Fall 2025
| Section | Title | Instructor | books | eservices |
|---|---|---|---|---|
| 01 | Strategic Management Accounting | Dosch, Jennifer H | Books for ACCT-320-01 Fall 2025 | Course details for ACCT-320-01 Fall 2025 |
| 50 | Strategic Management Accounting | Dosch, Jennifer H | Books for ACCT-320-50 Fall 2025 | Course details for ACCT-320-50 Fall 2025 |