Lectures (Video)
- 1. Introduction
- 2. Decision making I
- 3. Decision making II
- 4. Decision making III
- 5. Two cases
- 6. Product costing
- 7. Product costing and case
- 8. Issues in product costing and case
- 9. Product costing refinements: 2 cases
- 10. Additional issues in product costing and 2 cases
- 11. Capacity issues and case
- 14. Incentive to overproduce
- 15. Organizational architecture
- 16. Performance evaluation and case
- 17. Performance evaluation and case II
- 18. Transfer pricing and case
- 19. Budgeting and case
- 20. Standard costing and variances and case
- 23. Control systems
- 24. Review
Management Accounting and Control
Course Summary
This course is based on 15.963 Management Accounting and Control, Spring 2007 made available by Massachusetts Institute of Technology: MIT OpenCourseWare under the Creative Commons BY-NC-SA license.
This course is an introduction to the use of accounting information by managers for decision making, performance evaluation and control. The course should be useful for those who intend to work as management consultants, for LFM (Leaders for Manufacturing) students, and in general, for those who will become senior managers.
The goal is to provide students with a conceptual framework for identifying and resolving accounting issues faced by managers. We will have lectures on topics, followed by case discussions to illustrate and reinforce concepts. Students will be expected to have read and prepped, within groups, the assigned case prior to class. The textbook should be used to pick up the conceptual tools to prep for each case.
Reading Material
1. Textbook: Accounting for Decision Making and ControlZimmerman, Jerry. Accounting for Decision Making and Control. New York, NY: McGraw-Hill, 2005. ISBN: 9780072975864.
(Click the image below for the link to the 2008 edition)
