APRESENTAÇÃO DA DISCIPLINA: Decision making implications of accounting information provided to organization managers and to external stakeholders such as investors, creditors, customers, and regulators. Projects, together with a series of practical workshops, facilitate self-discovery of knowledge and development of a variety of professional skills and attitudes. OBJETIVOS DE APRENDIZAGEM: This course develops an understanding of the link between organizational mission and governance structures and accounting’s role in coordinating, controlling and managing organizations. By the end of the course, you should have gained an understanding of how accounting is influenced by and influences organizational mission, strategy, structure, and the resulting performance measurement and control systems. To help in the development of this understanding, we will discuss numerous examples of decision situations (often using cases), both hypothetical and real.
1. ORGANIZATIONAL CONTROL, COORDINATION, AND MANAGEMENT 2. DECISION MAKING FOR CONTROL AND EVALUATION
1. ORGANIZATIONAL CONTROL, COORDINATION, AND MANAGEMENT 1.1 Introduction to Managerial Accounting 1.2 The nature of agency problems 1.3 Budgeting 1.4 Cost behavior and cost estimation 2. DECISION MAKING FOR CONTROL AND EVALUATION 2.1 Cost-volume-profit (CVP) analysis 2.2 Absorption versus variable costing 2.3 Cost allocation and agency implications 2.4 Information relevance 2.5 Standard costing and variance analysis 2.6 Transfer pricing
BIBLIOGRAFIA PRINCIPAL: Managerial Accounting Custom Edition for University of Illinois at Urbana-Champaign: ACCY 302 Decision Making for Accountancy course. McGraw-Hill. BIBLIOGRAFIA COMPLEMENTAR: Garrison, R.; Noreen, E.; Brewer, P. Managerial Accounting. 16. ed. New York: McGraw-Hill Irwin, 2018. Hansen, D. R.; Mowen, M. M.; Guan, L. Cost Management: Accounting and Control. 6 ed. Mason: South-Western College Pub., 2007. Hilton, R. W.; Platt, D. E. Managerial Accounting: Creating Value in a Dynamic Business Environment. 12. ed. McGraw-Hill Education: New York, 2020. Datar, S. M.; Rajan, M. T. Horngren’s Cost Accounting: A Managerial Emphasis. 16. ed. New Jersey: Prentice Hall, 2018 Zimmerman, J. L. Accounting for Decision Making and Control. 10. ed. McGraw-Hill Irwin: New York, 2020.