TRIBHUVAN UNIVERSITY

SCHOOL OF MANAGEMENT







MBA Program



Management Accounting



Work Plan
Fall 2013





Semester: MBA II
Intake: Fall 2013
Credit: Three (3)
Class days: Tuesday and Wednesday (11 AM 1 PM)

Course facilitator: Rewan Dahal
Email: dahalrewan@gamil.com
Cell no: 98511-36950

Course Information

Overview
Any organizations long-term competitive success is critically dependent
on
1. Its ability to appropriately organize and analyze high-quality
information about its products, services, processes, organizational
units, suppliers, and customers that fits its decision needs,
2. Its ability to act [rationally] on that information, and
3. Its ability to control its performance consistent with that
information. The term management accounting refers to the set of
information concepts, models and systems that provide this
information and control for managers. This course will introduce
you to the modern concepts of management accounting.

The main objectives are to:
Understand how to analyze cost information to support decisions
that are essential for long-term success in a companys
competitive environment.
Comprehend the conceptual bases for long-run and short-run
managerial decisions and determine what information is relevant
to those decisions.
Consider the traditional tools and modern methods of
management control and the use and analysis of management
accounting information to support control.

















Topics
The following key topics will be emphasized:
Management accounting: Information that creates value
Cost management concepts and cost behavior
Traditional cost management systems
Activity-based cost systems
Management accounting information for activity and process
decisions
Cost information for pricing and product planning
Management accounting and control systems: Assessing
performance over the value chain
Motivating behavior in management accounting and control
systems
The balanced scorecard
Using budgets to achieve organization objectives

Teaching
Materials
Teaching materials include a mix of case studies and a textbook.

Textbook:
Atkinson, A. A., Kaplan, R. S., Matsumura, E.M., Young, S.M & Kumar,
G. A. (2009). Management Accounting/5e. New Delhi: Pearson
Education Pvt. Ltd.

Additional teaching materials, slides, cases, home assignments etc will be
distributed primarily via loose sheets (photocopies) prior to the relevant
class session.



Class
Organization
We will follow a modified case-method style, which relies heavily on
class participation, but with more guidance through specific questions
than the pure case method.

Students will be active participants in case discussions, providing
summaries of issues, analyses, and recommendations. To prepare for
class, they must read the assigned readings carefully and understand the
techniques described in them. They also need to carefully read cases
assigned for class discussion.


Responsibilities
The School of Management (SoM) has no tolerance for acts of scholastic
dishonesty. The responsibilities of both students and faculty with regard
to honor the system of SoM. Students have embarked on a first-class
MBA experience and an MBA degree will be awarded individually upon
completion. One of the facultys responsibilities is to assess the
achievements of each member of the class and ensure that all who receive
credit for a course; a particular grade and/or the degree itself have
accomplished what such recognition implies. These standards are
essential not only to the maintenance of the academic integrity of the
program but also its brand equity, an important part of its value to all
graduates.


Project Work Each student shall work on a research paper/work on the topic of theory
on their choice. The project must be submitted by the end of third month.

Qualifying
Examination
The qualifying examination shall be organized after twelve weeks from
the start of semester. The duration of the examination will be four hours.
Students need to solve cases and answer them critically in their own
words.

End Semester
Examination
The end semester examination will be organized by the Office of Dean as
prescribed format in the curriculum.

Course Outline
The course largely follows the plan of the text book and cases. However
the facilitator may include outside materials and examples designed to
enrich the course.

Learning
Activities
Lectures
Discussions
Homework assignments
Class assignments
Project and case works
Library work
Internet based learning
Students presentation


Marking
Scheme
Internal and external exam will carry the equal weights as follows:

Internal marking:
Project work 20 %
Qualifying examination 15 %
Homework assignments 5 %
Class work and library work 5 %
Participation presentation 5 %
50 %
External marking:
End semester examination 50 %


Class
Protocol
Please arrive on time. However, if you are running late, quietly
enter class and take a seat. I do not want for you to miss an entire
class because you were late.
If you need to leave a class early, please let me know prior to the
beginning of class.
Please remember to turn off your cell phones when you enter
class. The use of cell phones, PDAs, laptop computers, etc.,
during class is prohibited as this is likely to be a distraction to
others.
The keys to success in this class are to keep up with the readings,
to complete all the assigned homework problems before class, and
to ask me about items that remain unclear.
Please ask questions if you are confused about items discussed or
if concepts remain unclear.








Detailed Work Plan

The following section provides detailed course structure and work plan.
Contents Course details Readings Problems
and Cases
LH
1. Management Accounting: Information That Creates Value
Management Accounting Information
Financial Vs Management Accounting
Diversity of Management Accounting
Information
Use of Management Accounting in Service
Organizations
Management Accounting in the
Competitive Environment
Behavioral Implication of Management
Accounting Information
Ethics and the Management Accountant




Chapter - 1:
Pages: 1 - 26




Problems:
1-18 to 1-22

Cases:
1-23 to 1-25






4 hrs.
2. Cost Concepts and Classification:
Cost: Definition and Implications
Uses and Benefits of Product Cost
Information
How Organization Create Costs: An
Example
Cost Structure Today


Chapter 2:
Pages: 27-83

Problems:
2-33 to 2-49
(optional: 2-39;
2-40 & 2-45)
Cases:
2-50 to 2-52


5 hrs.
3. Traditional Cost Management Systems
Kinds of Cost Information System
Job Order and Process Costing Systems
Job Costing
Multistage Process Costing
Equivalent Units of Production

Chapter 3:
Pages: 84-135

Problems:
3-35 to 3-49
(optional:
3-38 & 3-45)
Case: 3-50


5 hrs.
4. Activity-Based Cost Systems
Costing in Manufacturing Industry
Activity-Based Costing
Identifying Costs in Marketing: Selling and
Distribution Expenses
Managing Customer Profitability
Implementation Issues
Chapter 4:
Pages: 136-212

Problems:
4-30 to 4-43
(optional:
4-36 & 4-42)
Cases:
4-44 to 4-46

4 hrs.
5. Management Accounting Information for Activity and Process Decisions:
Decision Making Using Cost Data
Make-or-Buy Decisions
Production Layout Systems
Inventory Cost Management
Cost of Nonconformance and Quality
Issues
Toyota System of Manufacturing

Chapter 5:
Pages: 212-272

Problems:
5-41to 5-62
(optional:
5-51 & 5-61)
Cases:
5-63 to 5-66


6 hrs.
6. Cost Information for Pricing and Product Planning:
Effect of Product Cost in Pricing and
Product Mix Decisions
Short-Term Product Mix and Pricing
Decisions
Long-Term Product Mix and Pricing
Decisions
Chapter 6:
Pages: 273-325

Problems:
6-32to 6-52
(optional:
6-35 & 6-38)
Case: 6-53

6 hrs.
7. Management Accounting and Control: Assessing Performance over the Value Chain:
Need for Management Accounting and
Control
Features of Management Accounting and
Control System
Target Costing
Traditional Costing Vs Target Costing
Kaizen Costing
Environmental Costing
Benchmarking


Chapter 7:
Pages: 326-365


Problems:
7-49 to 7-62
(optional:
6-35 & 6-38)
Case: 7-63
(optional: 7-64)



4 hrs.
8. Motivating Behavior in Management Accounting and Control System:
Management Accounting and Control
Achieving Motivation Through Human
Resources Model
MACS Design
Using a Mix of Performance Measures
Empowering Employees to be Involved in
MACS Design
Rewarding Performance Through
Incentive System



Chapter 8:
Pages: 366-406







Problems:
8-53 to 8 -76

Cases:
8 -77 to 8-79



4 hrs.
9. The Balanced Scorecard:
The Balanced Scorecard
Vision, Mission and Strategy
Objectives, Measures and Targets
The Strategy Map and Balanced Scorecard
Key Performance Indicators Scorecards
Applying the Balanced Scorecard to
Nonprofits and Government Organizations
Pitfalls of the Balanced Scorecard


Chapter 9:
Pages: 407-454


Problems:
9-35 to 9-41

Cases:
9-42 to 9-47



4 hrs.
10. Using Budgets to Achieve Organizational Objectives:
Capacity Planning with Flexible Resources
The Budgeting Process Illustrated
Standard Costing
Variance Analysis for Material and Labour
Sales Variance
Budgeting for Non-profit Organization
Flexible Budgeting Process
Behavioral Aspects of Budgeting


Chapter 10:
Pages: 455-543

Problems:
10-55 to 10-87
(optional:
10-56; 10-70 &
10-81)

Cases:
10-88 to 10-93
(optional)



6 hrs.

Course Facilitator: Rewan Dahal
Email: dahalrewan@gmail.com
Cell no: 98511-36950