Checking date: 06/07/2020

Course: 2020/2021

Managerial Accounting
Study: Master in Business Administration (MBA) (301)

Coordinating teacher: CHO , HYUNGJIN

Department assigned to the subject: Department of Business Administration

Type: Compulsory
ECTS Credits: 3.0 ECTS


Students are expected to have completed
Some basic knowledge of accounting techniques and financial statements is required.
Competences and skills that will be acquired and learning results.
1 Analyze existing cost structure, between fixed and variable elements by absorption and marginal costing 2 Prepare financial forecast and analyze results against the forecast 3 Understand the management accounting systems 4 Make common business management decisions
Description of contents: programme
Class 1: Introduction to Management Control, Calculating Manufacturing Cost of Sales Class 2: Marginal and Absorption Costing Class 3: Fixed and Variable Cost analysis, Case Study Class 4: Activity Based Costing, Case Study Class 5: Budgetary Control: Merchandising, Case Study Class 6: Budgetary Control: Merchandising, Case Study Class 7: Budgetary Control: Manufacturing,Case Study Class 8: Variance Analysis Class 9: Common Decision Making, Case Study under social pressure to maintain sustainability Class 10: Cost Allocation, Cost Allocation and Process Costing
Learning activities and methodology
Theoretical and practical classes Individual and group assignments Tutorships
Assessment System
  • % end-of-term-examination 60
  • % of continuous assessment (assigments, laboratory, practicals...) 40
Basic Bibliography
  • Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan. Cost Accounting: A Managerial Emphasis. Pearson/Prentice Hall. 2012
  • Management and Cost Accounting, 7 edition. Colin Drury. Cengage Lrng Business Press. 2007
Detailed subject contents or complementary information about assessment system of B.T.

The course syllabus and the academic weekly planning may change due academic events or other reasons.