Dallas Executive MBA. Managerial Accounting Segment of ACC 381N
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1 Dallas Executive MBA Managerial Accounting Segment of ACC 381N Syllabus Spring 2008 Professor: Robert G. May Office: CBA 4M.244 Phone: (512) FAX: (512) Class Meeting Times: Per the Class Schedule below
2 Managerial Accounting Segment Syllabus 2 Course Information Overview Any organization s 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 managerial 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 managerial accounting. The main objectives are to: Understand how to analyze cost information to support decisions that are essential for long-term success in a company s 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 managerial accounting information to support control. Topics The following key topics will be emphasized: The limitations of traditional costing systems. Activity-based costing. Long-run and short-run decision structures Relevant costs and relevant revenues in business decisions. Performance evaluation and incentives Decentralization and transfer pricing. Management control and control systems. Teaching Materials Teaching materials include a mix of case studies and a textbook. The textbook is Managerial Accounting, by Ronald W. Hilton, Seventh Edition, McGraw Hill, Additional teaching materials will be distributed primarily via Blackboard at least ten days prior to the relevant class session. Class Organization In this class, we will follow a modified case-method style, which I have found to be most effective for managers who must learn technical content and apply it in a managerial context. The modified case method 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. This involves the preparation of
3 Managerial Accounting Segment Syllabus 3 the case and reading assignments before class and the active sharing of your insights during class. My role is primarily to facilitate your analysis and discussion. Note that many of the managerial problems we will address through cases will not seem to have clear-cut or "correct" solutions. Do not let this discourage you. To prepare for class, you must read the assigned readings carefully and understand the techniques described in them. To ensure that everyone is at least familiar with each case, you will submit by the beginning of class answers to one or more questions as indicated in Course Schedule and Assignments. However, you should also attempt to answer all of the case questions in your own way in advance so that you will be prepared for class discussion and will learn by doing. This is essential when specific technical knowledge has a bearing on solutions to managerial decisions. Do not obsessively pursue the right answer or format your preparations to look nice. Such pursuits will waste your time and contribute nothing. Policy on Scholastic Dishonesty The McCombs School of Business has no tolerance for acts of scholastic dishonesty. The responsibilities of both students and faculty with regard to the Honor System have been described to you by the Executive Education staff. You have embarked on a first-class MBA experience and an MBA degree will be awarded to you individually upon completion. One of the faculty s 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. No information about the take-home examination in this course should be used or sought from members of previous or concurrent classes at the McCombs School (or other sources). Moreover, during the period you have the examination to complete, you may not discuss any matter pertaining to this course with classmates. You are limited to reviewing and referencing the readings, lectures and case discussion slides provided to you in the class. I will give you access to case-discussion presentations and lecture notes. These are copyrighted materials for your use and only your use in this class. Along with your own homework solutions and class notes, they are not to be passed on to subsequent classes or individual students.
4 Managerial Accounting Segment Syllabus 4 Grading University of Texas at Austin permits and the McCombs School requires plus/minus grading for graduate students, viz., A, A-, B+, B, B-, C+, etc. Department of Accounting, MBA Programs and Executive Education policies all require that a grading scale including pluses and minuses be used for all graduate classes within the respective jurisdictions. Since this course falls within all three, I will use plus and minus grades. This course is administratively one-half of ACC 381N for Spring Semester Your grade in the course will be a combination of your grades in the two halves, unless you fail to achieve an adequate performance (C or better level) in one of the parts, in which case you will receive a C- or lesser grade for the course as a whole (and will not receive graduate credit). Your performance in this half of the course will be determined on the following basis: 1. Take-home Examination 80% 2. Homework 20% Total 100% Homework You may discuss cases and solution methods with your group members or other study partners before preparing your homework submissions. However, each student must prepare his/her submission from scratch. You may not develop and share any files or notes to use in multiple submissions of the same case. If in a work session you do develop, say, an Excel worksheet (or modify and work with one I distribute), that worksheet belongs to the student on whose computer it is developed. All other study partners need to replicate it on (not copy it to) their own computer. Homework will be graded on a good-faith effort basis. Submissions judged to be completed with care, using some reasonable approach, will receive a 10. Submissions that are incomplete or do not represent a reasonable approach in the judgment of the TA (or me) will receive lesser grades. Exam The examination will be a take-home exam to be completed in the week following the last class meeting. You will be limited as to how much time you can spend directly on the exam within the exam week.
5 Managerial Accounting Segment Syllabus 5 Class Schedule and Assignments Session 1 Date: January 4-5, 2006 Introduction--Lecture Course organization and policies Introduction to the course and discipline. Costing systems--lecture Activity cost pools Cost drivers and cost objects. Hierarchy of activities. Costing systems and applications Cost estimation and cost management. Two-stage structure of costing systems. Selection of Cost Drivers. Failure of traditional costing systems. Master budgeting/cash budgeting--applications Financial statements as a management tool. Feasibility of plans. Cash and financing 8implications of plans. Seasonality and planning. Chapt. 1, 2 and 3. Chapt. 3 Chapt. 3 Chapt. 9 Session 2 Date: January 18-19, 2006 ABC Costing systems and applications Cost estimation and cost management. Two-stage structure of costing systems. Chapt. 5 and 6 Selection of Cost Drivers. Costing systems and successful strategies. Information for decision making--lecture Marginal costing. Relevant costs Avoidable costs Capacity costs Uncertainty CVP analysis--application Relevant cost behavior. Relevant range. CVP analysis--applications. Chapt. 8 and 14 Chapt. 8 N/A N/A Destin Brass Products. Questions in the case. Turn in question 1 Hanson Ski Products Questions in the case. Turn in question 1 Siemens Electric Motor Works (A) Turn in question 1 N/A CVP Cases Questions in the case. Turn in Janie s Ice Cream 1-4
6 Managerial Accounting Segment Syllabus 6 Session 3 Date: February 1-2, 2006 Short-run product line analysis Avoidable costs and product lines Capacity costs Chapt. 14 The death spiral phenomenon Capacity constraints and decisions Costing products Evaluating capacity constraints Maximizing utilization of existing capacity Minimizing capacity constraints Management control systems--lecture Financial controls vs management controls. Standard costing and flexible budgets. Responsibility accounting. Decentralization. Chapt. 14 Chapt Session 4 Date: February 15-16, 2006 Strategic cost analysis Relevant costs and revenues. Appropriate costing and pricing. Chapt. 14 Strategic issues in accepting special orders. Ethical issues in accepting special orders. Performance evaluation and control systems Performance reports. Flexible budgets. Variance calculation. Assignment of responsibility. Control of management incentives Control systems in decentralized organizations. Designing management incentives. Chapt Chapt. 13, thru p. 556 Bridgeton Industries. Questions follow Turn in 1-3.a.ii Lehigh Steel Turn in 1 N/A Baldwin Bicycles Questions in the case. Turn in 1 and 2 Waltham Motors Div. Turn in 1-3. Interior Systems Questions in the case. Turn in 1-2.a)
7 Managerial Accounting Segment Syllabus 7 Session 5 Date: February 29-March 1, 2006 Investment centers and transfer pricing Optimal decisions for the organization. Transfer prices and decentralization. Chapt. 13 Performance evaluation and control Variance investigation. Transfer pricing. Investment center evaluation. Compensation and incentives. Problems in performance evaluation. Levers of control/balanced scorecard. Management control systems design Performance of responsibility centers. Growth and creativity incentives versus constraints. Control systems. Chapt **** Stone Group Corp. Turn in 1-2 Compagnie du Froid Turn-ins to be announced Automation Consulting Turn-in 1 Levers of control. ****Robert Simons, Control in an Age of Empowerment, Harvard Business Review OnPoint, Take-home Final Examination Dates: To be announced Questions for Case Analyses Siemens Electric Motor Works (A). 1. Calculate the cost of the five orders in Exhibit 4 under the traditional and new cost systems. Hint: First calculate the revised cost of processing an order and handling a special component. 2. Calculate traditional and revised costs for each order if 1 unit, 10 units, 20 units, or 100 units are ordered. Graph the product costs against volume ordered. 3. Does the new cost system support the strategy of the firm in ways that the traditional system cannot? Is Mr. Karl-Heinz Lottes overestimating the value of the new cost system? Bridgeton Industries Automotive Component and Fabrication Plant. 1. The overhead allocation rate used in the 1987 model-year strategy study at the ACF was 435% of direct labor cost. Calculate the overhead allocation rate using the 1987 model year budget. Why do you get different numbers? 2. Calculate the overhead allocation rate for each of the model years, 1988 through Are the changes since 1987 in overhead allocation rates significant? Why have these changes occurred?
8 Managerial Accounting Segment Syllabus 8 3. Assume that the selling prices, volumes, and material costs for the 1991 model year will not change for fuel tanks and doors produced by the ACF of Bridgeton Industries. Assume also that if manifolds are produced, their selling prices, volume, and material costs will not change either. Thus, without dropping manifolds, the 1991 budget will be the same as the 1990 actual. a) Assuming that manifolds are dropped in 1991, i) Estimate sales revenue, direct material and direct labor for 1991? ii) Explain how you would expect overhead to change in 1991 relative to iii) Estimate over head costs and complete the 1991 budget. Explain any additional assumptions you make in preparing your estimated model-year budgets. b) What will be the overhead allocation rate under the two scenarios? 4. Would you outsource manifolds from the ACF in 1991? Why or why not? What other information would you want before reaching a final decision? Lehigh Steel 1. Using information in Exhibits 4, 5 and 6, do a revised operating profit work-up (like Exhibit 5) on an ABC basis. 2. Based on current production levels, costs and revenues, determine the priorities the five products (or processes) should have for allocating CRM capacity, using the following cost concepts: a. Full standard cost; b. Full ABC cost; c. Extreme TOC cost (materials only); and d. Any other cost concept(s) that you believe is(are) appropriate. 3. Calculate the apparent change in profits Lehigh would experience by shifting production capacity from the lowest to the highest priority product for each of the above. 4. Explain why the method of setting one set of priorities is superior to the others. 5. If Lehigh uses your methodology to allocate production priorities, what do you expect will happen, besides an increase in profits? 6. Are there any apparent limitations to the above methodology for allocating scarce capacity. Waltham Motors 1. Using budget data, how many motors would have to be sold for Waltham Motors Division to break even? 2. Using budget data, what was the total expected cost per unit if all manufacturing and shipping overhead (both variable and fixed) was allocated to planned production? What was the actual per unit cost of production and shipping?
9 Managerial Accounting Segment Syllabus 9 3. Comment on the performance report and the plant accountant s analysis of results. How, if at all, would you suggest the performance report be changed before sending it on to the division manager and Marco Corporation headquarters? 4. Prepare your own analysis of the Waltham Division s operations in May. 5. Explain in as much detail as possible why income differed from what you would have expected. Use the following assumptions: a. All of the labor hours incurred at Walton Motors Division during May 1991 for direct labor, indirect labor, idle time, and cleanup time were paid at the same actual average rate mentioned in the case. b. The costs per unit for miscellaneous supplies and variable shipping costs are based on the company s experience with a standard mix of materials (and labor in the case of shipping) for each unit of product produced and shipped. Waste is minor, so the company always assumes one standard unit of each of these inputs for each unit produced and only a spending variance is calculated. c. Similarly, fixed overhead is not allocated directly to units of product so no volume variance is calculated but a spending variance is calculated. 6. In your opinion, who should be held responsible for what variances? Explain. Stone Group Corp. 1. What is a transfer price and what circumstances make it necessary or desirable for a company to establish transfer prices and policies? 2. What are the major options for calculating transfer prices (bases for transfer pricing policy)? 3. What incentives will the alternative transfer prices provide to sell or not to sell the multimeters to the Industrial Controllers Division? 4. Who set the transfer price in this case? If you were in that person s position, what transfer price would you set? What are your motives? 5. What overall transfer pricing policy, if any, would be best for Stone Group Corp. Defend you r choice. Compagnie du Froid, S.A. 1. In evaluating Spain and France, what, if any, adjustments should be made for the transfer pricing information? a. Justify your position. b. Revise the actual results for the two regions accordingly (if appropriate). 2. After any appropriate adjustment, analyze the overall performance of the three regions according to the criteria (expressed or implied) in Jacques profit planning process. 3. After any appropriate adjustment, do a complete variance analysis and evaluate the performance of the Spanish region from a responsibility accounting perspective. 4. Does Jacques Trumen need a policy on transfer pricing? If so, what should it be?
10 Managerial Accounting Segment Syllabus What system do you recommend for use by Jacques to evaluate and reward his regional managers? Justify your recommendation. 6. How do you think that temperature-induced variances should be treated in the evaluation and reward system? Justify your recommendation. Automation Consulting Services. 1. How should the ACS founders deal with the problems that they have identified? Be as specific as possible in making recommendations for each of the four offices. 2. The object of this case is to get us started thinking about what control systems are and how they operate. Relate the problems (and your solutions) of this case to the Hilton text and the reading by Simons.
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