1 / 7

Management Accounting

Management Accounting . By Ghanendra Fago (MBA, M Phil). Main Objectives. Provide in depth knowledge of management accounting concepts, tools and techniques and encourage in application of these tools in planning, decision making and control process.

jana
Download Presentation

Management Accounting

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Management Accounting By Ghanendra Fago (MBA, M Phil)

  2. Main Objectives • Provide in depth knowledge of management accounting concepts, tools and techniques and encourage in application of these tools in planning, decision making and control process. • Use management accounting principles, objectives and functions • Explain the concept of costs and classify them for managerial application and • Facilitate the participants thinking critically and rationally for the allocation of scarce and valuable economic resources among the available courses of actions in the competitive business environment. • Enable management practitioners to apply accounting information in the planning and decision making process.

  3. Methodology • The teaching methodology of thus course will include a combination of class lectures, case reviews, Presentation and problem solving exercises, small case studies, project/term assignments, quizzes. • Participants must complete their prior reading and works before participating in the class.

  4. Brief Outline of Topics Unit-1 Overview of management Accounting Unit-2 Cost concept, classification, and estimation Unit-3 Measurement of Income and Reporting Unit-4 Cost Volume Profit Analysis Unit-5 Standard Costing and Balance Scorecard (BSC) Unit-6 Management control system and responsibility accounting Unit 7 Profit Planning: A Tool of Strategic Planning and control Unit- 8 Relevant Cost for Decision- Making and Pricing Unit -9 Long-term Investment Decisions –Risk and Uncertainty

  5. Evaluation Criteria • Attendance : 05 Marks • Quizzes ( at Least two) : 05 Marks • Cases and Reviews : 15 Marks • Individual Assignments/Cases/Presentation : 15 Marks • Term Paper/Project Work/Presentation : 10 Marks • Internal Tests ( two exams) : 20 Marks • Mid-term exam : 30 Marks

  6. Attention • Students should earn marks as much as they can. • Assignment should be submitted individually, but group consultation is allowed. • Submission of review and case assignment will be in the following class. • Late submission will be penalized by 10% per day. • Coping and pasting in assignments are not accepted. If found, no mark will be given. • Quizzes will be taken following the classes. • There will be at least Two Internal Tests as per this detailed schedule within class schedule. • There is no make up Test.

  7. Reading Materials • Garrison, Ray H and Noreen, Iric W (2003). Managerial Accounting; New York: Tata McGraw (GN) • Horngren, C. T.; Sundem, G. L. and Stratton, W. O: Introduction to Management Accounting; Pearson Education; New Delhi. (Thirteenth edition) (HSS) • Koirala, M.P., Gyawali A, Fago, G,Subedi, D and Niroula, H (2010) Management Accounting: Kathmandu: Budhha Academics enterprises P. ltd. (KGFSN) • Bajracharya et al. (2006) Management accounting; Katmandu: Asmita Books and stationery (BOGS) • Drury, Colin: Management and cost accounting (Fifth Edition 2000); Business Press Thomson Learning (CD) • Ronald W. Hilton: Managerial Accounting: Creating Value in a Dynamic Business Environment; TATA McGraw-Hill Publishing Company Limited, New Delhi;

More Related