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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.

Prerequisites

Special information

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.
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.

Summer 2023

Section Title Instructor books eservices
50 Strategic Management Accounting Dosch, Jennifer H Books for ACCT-320-50 Summer 2023 Course details for ACCT-320-50 Summer 2023

Fall 2023

Section Title Instructor books eservices
01 Strategic Management Accounting Dosch, Jennifer H Books for ACCT-320-01 Fall 2023 Course details for ACCT-320-01 Fall 2023
50 Strategic Management Accounting Dosch, Jennifer H Books for ACCT-320-50 Fall 2023 Course details for ACCT-320-50 Fall 2023

Spring 2024

Section Title Instructor books eservices
50 Strategic Management Accounting Dosch, Jennifer H Books for ACCT-320-50 Spring 2024 Course details for ACCT-320-50 Spring 2024
51 Strategic Management Accounting Fenske, William W Books for ACCT-320-51 Spring 2024 Course details for ACCT-320-51 Spring 2024