Dallas Executive MBA. Managerial Accounting Segment of MAN

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1 Dallas Executive MBA Managerial Accounting Segment of MAN Syllabus Spring 2005 Professor: Robert G. May Office: CBA 4M.244 Phone: (512) FAX: (512) Class Meeting Times: Per the Study guide

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 tactical and strategic 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. Revenue-cost behavior and cost-volume-profit analysis. Relevant costs and relevant revenues in business decisions. Performance evaluation Decentralization and transfer pricing. Management control and control systems. Teaching Materials Teaching materials include a mix of case studies, articles, and a textbook. The textbook is Managerial Accounting, by Ronald W. Hilton, Sixth Edition, McGraw Hill, Additional teaching materials will be distributed 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 executives 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 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 accounting techniques described in them. You must 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 MBA 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, 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 ot 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 Evaluation This course is administratively one-half of a full course of record for Spring Semester Your grade in the course of record 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 D or F for the course as a whole (and will not receive graduate credit). Your performance in this half of the course of record will be determined on the following basis: 1. Take-home Examination 70% 2. Class Attendance and participation 30% Total 100% Exam Policy to be announced.

5 Managerial Accounting Segment Syllabus 5 Course Summary Date Topic Case January 14 Inbtroduction Introduction to the course Lecture/discussion Product costing for financial accounting Lecture/discussion Product costing for financial accounting Western Chipsets Costing systems Lecture/discussion Costing Systems Illustrated Destin Brass January 15 Costing systems/decision analysi Activity-Based Costing Systems Siemens Cost-volume-profit (CVP) analysis Lecture/discussion Short-run decisions Lecture/discussion January 28 Analysis for decisions Applying CVP Analysis Forest Gump Product discontinuation Bridgeton Service sector activity-based costing Co-Operative Bank January 29 Short-run decisions/management control New product line and major customer Baldwin Bicycles Management Control Systems Lecture/discussion February 11 Management control systems Variance Analysis Waltham Motors Div. Transfer pricing Stone Group Corp. Management Control Systems Design Automation Consulting February 12 Performance evaluation and control Performance Evaluation and Control Compagnie du Froid Balanced scorecard Chadwick, Inc -Abridged. EXAMINATION To Be Announced

6 Managerial Accounting Segment Syllabus 6 Study Guide January 14, 2005 Introduction to the course. Topics Relationship between financial and managerial accounting. Why do we need a managerial-accounting system? Multiple purposes of managerial-accounting systems. Cost estimation and cost management. Cost behavior and decision models. Decentralization and delegation of decisions. Performance evaluation. Control. Control systems Primary Reading Hilton, Chapter 1. Case study: None. Product (absorption) costing for financial accounting Topics Absorption costing. Direct (variable) costing. Accuracy of reported financial accounting information. Incentive effects of absorption costing. Primary Readings Hilton, Chapters 2 and 17 Case study: Western Chipsets, Inc. (A) See the question in the last paragraph of the case. Costing systems. Topics Cost estimation and cost management. Two-stage structure of costing systems. Selection of Cost Drivers. Failure of traditional costing systems. Primary Readings Hilton, Chapter 3 Case study: Destin Brass Products. See the questions in the case.

7 Managerial Accounting Segment Syllabus 7 January 15, 2005 Introduction to activity based costing. Topics Activity-based costing. Activity drivers. Cost drivers. Differences from and advantages over traditional costing systems. Hierarchy of activities. Designing activity-based-costing systems. Primary Readings Hilton, Chapter 5. Case study: Siemens Electric Motor Works (A). See the questions following the study guide. Lecture/Discussion: Cost-volume-profit (CVP) analysis. Topics Variable and fixed costs. The break-even point. Introduction to cost-volume-profit (CVP) analysis. CVP Analysis with income taxes. CVP Analysis with multiple products. Primary Reading Hilton, Chapter 8. Lecture/Discussion: Short run decisions. Topics Special orders. Utilize constrained resources Sell or further process Outsource or insource Add or drop product lines Uncertainty Primary Reading Hilton, Chapters 7 and 14.

8 Managerial Accounting Segment Syllabus 8 January 28, 2005 Short run Decisions. Topics Variable and fixed costs. The break-even point. Introduction to cost-volume-profit (CVP) analysis. Primary Reading Hilton, Chapters 7 & 8. Case study:. Forrest Gump See the questions in the case. Product discontinuation Topics Relevant costs and revenues. Avoidable costs. Identifying and managing excess capacity costs. The death spiral. Primary Readings Hilton, Chapter 14. Case study: Bridgeton Industries Automotive Component and Fabrication Plant. See the questions following this study guide. Service sector activity-based costing Topics Relevant costs and revenues. Appropriate costing and pricing. Product-line contribution to profitability. Customer contribution to profitability. Strategy for customer profitability. Primary Reading Hilton, Review Chapters 5 and 14 Case study:. Co-Operative Bank See the questions following the study guide.

9 Managerial Accounting Segment Syllabus 9 January 29, 2005 New product line costing and pricing. Topics Quantifying effects of decisions. Relevant costs and revenues. Appropriate costing and pricing. Issues in accepting major customer relationship. Implications for existing sales, costs and revenues. Primary Reading Hilton, Chapter 14. Case study:. Baldwin Bicycles See the questions in the case. Lecture/Discussion: Management control systems Topics Standard Costing. Flexible Budgets. Responsibility Accounting. Decentralization. Controlling investment centers. Financial controls versus management controls. Balanced scorecards. Primary Reading Skim Hilton, Chapters

10 Managerial Accounting Segment Syllabus 10 February 11, 2005 Variance Analysis Topics Responsibility accounting. Cost analysis. Variance calculation. Variance analysis. Primary Reading Hilton, Chapters 10 and 11. Case study:. Waltham Motors Div. See the questions in the case.. Transfer pricing Topics Decentralization. Optimal decisions for the organization as a whole. Transfer prices for managing decentralization. Primary Reading Hilton, Chapter 13. Case study:. Stone Group Corp. See the questions following the study guide. Management Control Systems Design Topics Performance measurement. Responsibility centers. Growth and creativity incentives versus constraints. Control systems. Levers of control. Primary Reading Hilton, Chapter 12. Robert Simons, Control in an Age of Empowerment, Harvard Business Review OnPoint, Case study:. Automation Consulting See the questions following the study guide.

11 Managerial Accounting Segment Syllabus 11 February 12, 2005 Performance Evaluation and Control Topics Variance investigation for cost management and control. Transfer pricing Problems in performance evaluation Control systems design/levers of control Primary Reading Hilton, Chapter 13. Case study:. Compagnie du Froid See the questions following the study guide. Balanced scorecard Topics Management controls versus financial controls. Balanced scorecard. Primary Reading Robert Kaplan and David Norton, The Balanced Scorecard Measures that Drive Performance, Harvard Business Review OnPoint, Robert Kaplan and David Norton, Putting the Balanced Scorecard to Work, Harvard Business Review OnPoint, Case study:. Chadwick, Inc -Abridged See the questions following the study guide.

12 Managerial Accounting Segment Syllabus 12 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? 3. Consider two products in the same product line: Product 1 Product 2 Expected selling price $ 62 $ 54 Standard material cost Standard labor cost 6 3 Calculate the expected gross margins as a percentage of selling price on each product based on the 1988 and 1990 model year budgets assuming selling price and material and labor cost do not change from standard. 4. Are the product costs reported by the cost system appropriate for use in the strategic analysis? 5. 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. a) an estimated model year budget for the ACF in 1991, i) if no additional products are dropped; ii) if the manifold line is dropped. 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?

13 Managerial Accounting Segment Syllabus Would you outsource manifolds from the ACF in 1991? Why or why not? What other information would you want before reaching a final decision? The Co-Operative Bank. 1. What were the main characteristics of the costing system used by the Co-Operative Bank before the Project Sabre study was launched? What were the system s strengths and weaknesses? 2. Evaluate the Co-Operative Bank s ABC system and its implementation. 3. Should the Co-Operative Bank phase out Independent Financial Advice / Insurance and Pathfinder products? 4. What does customer profitability add to the product profitability analysis? How can the information on customer profitability be used to improve the bank s financial condition? 5. What should be done with customers identified as unprofitable? 6. Should the Marketing Manager concentrate on Visa customers? 7. What differences do you see between applying ABC in a service company setting and in a manufacturing company? 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. 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. 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.

14 Managerial Accounting Segment Syllabus 14 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? 5. 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. Chadwick, Inc. (abridged) 1. How does the balanced scorecard approach differ from other approaches to performance measurement that we have examined and discussed in other cases? What, if anything, distinguishes the balanced scorecard approach from a measure everything, and you might get what you want philosophy? 2. Develop a balanced scorecard for Norwalk Pharmaceutical Division of Chadwick, Inc. What parts of the business strategy that John Greenfield sketched out should be included? Are there any parts that should be excluded or cannot be made operational? 3. What are the scorecard measures that you would use to implement your scorecard in the Norwalk Pharmaceutical Division? 4. What are the new measures that need to be developed, and how would you go about developing them? 5. How would you advise John Greenfield on how to sell your balanced scorecard to Chadwick management as a basis for evaluating Norwalk? 6. How would a balanced scorecard for Chadwick, Inc. differ from ones developed for its divisions such as Norwalk? 7. Do you anticipate that there might be major conflicts between divisional scorecards and that of the corporation? If so, should those conflicts be resolved and, if so, how should they be resolved?

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