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TOPICS IN MANAGEMENT ACCOUNTING AMIS 4310 CASE QUESTIONS Seligram‚ Inc.: Electronic Testing Operations 1. What caused the existing system at ETO to fail? 2. Calculate the reported cost of the five components listed in Exhibit 6 using: a. The existing system. b. The system proposed by the accounting manager. c. The system proposed by the consultant. 3. Which system is preferable? Why? 4. Would you recommend any changes to the system you prefer? Why? 5. Would you
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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
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Cost Accounting in Theory The last two decades has seen a revolution in management accounting theory and practice due to the challenges of the competitive environment in the 1980s. Kaplan and Johnson (1987) identified the failings and obsolescence of existing cost and performance measurement systems‚ which led to the re-examination of traditional cost accounting and management control systems. Conventional financial and management accounting methods have developed primarily as a result of corporate
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