Accounting (ACCT) 454
Decision Analysis (Revision 7)
Revision 7 is closed for registrations, see current revision
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Delivery Mode: Individualized study online with eTextbook
Credits: 3
Area of Study: Applied Studies
(Business and Administrative Studies)
Prerequisites: ACCT 355 and either MATH 215 or MGSC 301. MGSC 312 is recommended but not required.
Faculty: Faculty of Business
ACCT 454 is not available for challenge.
Important Links
Overview
ACCT 454: Decision Analysis provides advanced coverage of managerial accounting concepts and the use of accounting information for managerial decision making. This course aims to develop a conceptual understanding of the role of management accounting information in supporting management decisions. Through a case-based approach, you will apply cost management theory to real-life scenarios. Along the way, you will develop your ability to assess a managerial situation and apply the appropriate managerial accounting tools or theory to develop your analysis and recommendations.
Outline
The course comprises 10 lessons.
- Lesson 1: Strategy, Management Accounting, and Decision Analysis
- Lesson 2: Using Costs in Decision Making
- Lesson 3: Activity-Based Costing Systems and Activity-Based Management
- Lesson 4: Measuring and Managing Customer Relationships
- Lesson 5: Measuring and Managing Process Performance
- Lesson 6: Measuring and Managing Life Cycle Costs
- Lesson 7: Behavioural and Organizational Issues in Management Accounting and Control Systems (MACS)
- Lesson 8: Using Budgets for Planning and Coordination
- Lesson 9: Investment Decisions and Capital Budgeting
- Lesson 10: Responsibility Accounting and Financial Control
Evaluation
To receive credit for ACCT 454, you must obtain a grade of D (50 percent) or better on the Final Examination and an overall course grade of at least a D (50 percent).
| Activity | Weighting |
|---|---|
| 5 Quizzes | 15% (3% each) |
| Assignment 1 | 10% |
| Assignment 2 | 10% |
| Assignment 3 | 15% |
| Final Exam | 50% |
| Total | 100% |
In response to COVID-19 containment directives, temporary online exam(s) are available for this course.
To learn more about assignments and examinations, please refer to Athabasca University's online Calendar.
Note: Students planning to transfer this course to a Professional Accounting designation are advised that they will be required to achieve a grade higher than the minimum passing grade. See CPA Requirements for details.
Textbook
Registration in this course includes an electronic textbook. For more information on electronic textbooks, please refer to our eText Initiative site.
The textbook for this course (Decision Analysis, Custom Edition for Athabasca University) is a compilation of content from the following:
Atkinson, A. A., Kaplan, R. S., Matsumura, E. M., & Young, S. M. (2012). Management accounting: Information for decision-making and strategy execution (6th ed.). Pearson Higher Education.
Horngren, C. T., Daktar, S. M., Rajan, M. V., Beaubien, L., & Graham, C. (2016). Cost accounting: A managerial emphasis, (7th Can. ed.). Toronto: Pearson Canada.
You may be able to acquire a print copy of the textbook on your own, if you wish. Ensure that the edition number and ISBN match those given above.
Other Resources
All other learning resources will be available online.
Software Requirement
Microsoft Office (Excel).
Athabasca University reserves the right to amend course outlines occasionally and without notice. Courses offered by other delivery methods may vary from their individualized-study counterparts.
Opened in Revision 7, November 23, 2016.
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