30293 - STRATEGIC MANAGEMENT ACCOUNTING
CLEAM - CLEF - CLEACC - BESS-CLES - BIEMF
Course taught in English
Go to class group/s: 31
In formed by theory the objective of the course is to develop criteria that can be used to design performance evaluation systems in practice. Mini case studies and numerical examples are used throughout the course to illustrate the underlying principles of how organizations can respond to the varying environment in which they operate.
- Mapping the Value Chain and constructing a Balanced Scorecard.
- Strategy and the Master Budget.
- Analysing Strategic Capital Investments.
- Target and Product Life Cycle Costing.
- Variance Analysis with Financial and Non-Financial Performance measures.
- Indirect Cost Variance Analysis.
- Sales and Productivity Variance Analysis.
- Controlling Quality.
- Performance Measurement and the Balanced Scorecard.
- Financial Performance of Investment centres.
- Introduction to Designing Managerial Compensation plans.
written exam
- BLOCHER,STOUT,JURAS et al ,Cost Management: A Strategic Emphasis; McGraw Hill 2013,6th edition.