ACC X87 ACC 287, 387 Topics in Profit Planning and Control 2-3 Hours
2,3 Lecture Hours 0 Lab Hours
The use of accounting information by managers within the organization for decision making, planning, and the design of control systems for implementing the organization's strategy. Topics include long-range planning, annual profit planning, activity-based costing, cost prediction, strategic control systems, and performance evaluation. Case studies are used. For 287, four lecture hours a week for half a semester; for 387, three lecture hours a week for one semester.
Pre/Corequisites: Graduate standing; additional prerequisites vary with the topic.
Grading: Student Option
Repeatable for credit: May be repeated for credit when the topics vary.
Academic Level: Doctoral
Topic 1: Introduction to Managerial Accounting. Only one of the following may be counted: Business Administration 382T, Accounting 328, 329, 359, 387 (Topic 1), 287 (Topic 5).
Topic 2: Topics in Profit Planning and Control. Additional prerequisite: Accounting 359, 387 (Topic 1), or the equivalent.
Topic 3: Strategic Cost. Additional prerequisite: Accounting 359, 387 (Topic 1), or the equivalent.
Topic 4: Strategic Control Systems. Additional prerequisite: Accounting 359, 387 (Topic 1), or the equivalent.
Topic 5: Performance Management and Control. Only one of the following may be counted: Business Administration 382T, Accounting 328, 329, 359, 387 (Topic 1), 287 (Topic 5).
Topic 6: The Strategic Chief Financial Officer. Explore how to think and function as the Chief Financial Officer (CFO) of an enterprise. Discuss CFO responsibilities, interactions with the Board of Directors, the Chief Executive Officer (CEO), and other top-level executives, and how a CFO can maximize their effectiveness. Accounting 387 (Topic: The Strategic CFO) and 287, 387 (Topic 6) may not both be counted.