Management Accounting

 

Instructor:

Egor D. Nikulin, PhD, Associate Professor, Department of Finance and Accounting, Graduate School of Management, St. Petersburg University

nikulin@gsom.pu.ru

Workload:

6 ECTS,

45 contact hours

Prerequisites:

Introduction to Business Management: Accounting

Course Description:

The goal of this course are the following: (1) to develop an appreciation for the role of financial and non-financial information in managerial decision making, control, and performance evaluation; (2) to master specific techniques for analyzing and understanding such information; (3) to appreciate contemporary concerns about creating value for shareholders and other organizational stakeholders, as well as the implications of those concerns for costing, control, and performance evaluation systems. The course doesn’t require from the students any initial knowledge of management accounting, however, it’s desirable for them to know the basics of financial accounting.

Course Content:

Topic 1. Introduction to Management Accounting
Topic 2. Cost Concepts and Behavior
Topic 3. Cost Analysis for Production and Marketing Decisions
Topic 4. Management Control Systems and Budgeting
Topic 5. Performance Measurement and Management

Course Organization:

Lectures, discussions, individual assignments, group presentation, case studies

Course Reading:

Textbooks

  1. Blocher E.J., Stout D.E., Cokins G., Chen K.H. Cost Management: a strategic emphasis. 4th, 5th or 6th ed. McGraw-Hill/Irwin, 2008, 2010 or 2013.
  2. Drury C. Cost and management accounting: an introduction. 6th or 7th ed. Thomson learning, 2006 or 2011.

Articles

  1. Drucker P.F. The Information Executives Truly Need. Harvard Business Review January-February 1995
  2. Kaplan R. Assigning Support Department Expenses to Production Cost Centers. Technical note. Harvard Business School. 1996.
  3. Kaplan R. Operational and Strategic Activity-Based Management. In The Design of Cost Management System. 1999.
  4. Simons R., Control in an Age of Empowerment. Harvard Business Review March-April 1995
  5. Hope J., Fraser R. Who needs Budgets? Harvard Business Review, February 2003.
  6. Kaplan R. and Norton D.P. The Balanced Scorecard – Measures That Drive Performance. Harvard Business Review, January-February, 1992.

Final Exam:

In-class, closed book

Grading Policy:

60% - final exam, 40% - coursework
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