cafes monte bianco case analysis
MANAGERIAL ACCOUNTING FOR DECISION MAKING
AMIS 823 – Spring 2008
Course Syllabus
INSTRUCTOR: Prakash R. Mulchandani
OFFICE HOURS: M/W 3:30-4:30pm, and by appointment
OFFICE: 432 Fisher Hall
E-MAIL: mulchandani.3@osu.edu
TELEPHONE: (614) 247-6267
FAX: (614) 292-2118
COURSE OUTLINE
This course focuses on the strategic nature of management accounting and emphasizes the critical role that information plays in decision-making, strategy execution, and overall enhancement of a firm’s value. Primarily taught through case studies, this course will utilize and build upon the concepts studied in prior Management Accounting courses, and allow the students an opportunity to see how these concepts fit together. Selected readings from textbooks and business periodicals will be used to blend in appropriate theory for newer subjects that may be the focus of some case studies.
The world of business continues to change dramatically. As a result, the role of managerial accounting is very different than it was even a decade ago. Today, managerial accountants serve as internal business consultants, working side-by-side in cross-functional teams with managers from all areas of the organization as they make decisions towards defining and implementing strategy. To complete their knowledge of managerial accounting, students must understand how managers are likely to use and react to information provided by management accounting. On the other hand, managers must understand the basis of the financial information provided by management accountants. We will explore both sides during our discussions.
The course is divided into three major parts. The first part covers fundamental concepts, including activity-based management, and provides an overview of managerial accounting. The second part discusses concepts and methods useful for managerial decision making, such as CVP and differential analysis. Finally, in the third part, we concentrate on planning and
AMIS 823 – Spring 2008
Course Syllabus
INSTRUCTOR: Prakash R. Mulchandani
OFFICE HOURS: M/W 3:30-4:30pm, and by appointment
OFFICE: 432 Fisher Hall
E-MAIL: mulchandani.3@osu.edu
TELEPHONE: (614) 247-6267
FAX: (614) 292-2118
COURSE OUTLINE
This course focuses on the strategic nature of management accounting and emphasizes the critical role that information plays in decision-making, strategy execution, and overall enhancement of a firm’s value. Primarily taught through case studies, this course will utilize and build upon the concepts studied in prior Management Accounting courses, and allow the students an opportunity to see how these concepts fit together. Selected readings from textbooks and business periodicals will be used to blend in appropriate theory for newer subjects that may be the focus of some case studies.
The world of business continues to change dramatically. As a result, the role of managerial accounting is very different than it was even a decade ago. Today, managerial accountants serve as internal business consultants, working side-by-side in cross-functional teams with managers from all areas of the organization as they make decisions towards defining and implementing strategy. To complete their knowledge of managerial accounting, students must understand how managers are likely to use and react to information provided by management accounting. On the other hand, managers must understand the basis of the financial information provided by management accountants. We will explore both sides during our discussions.
The course is divided into three major parts. The first part covers fundamental concepts, including activity-based management, and provides an overview of managerial accounting. The second part discusses concepts and methods useful for managerial decision making, such as CVP and differential analysis. Finally, in the third part, we concentrate on planning and