COURSE NUMBER: MBA 224A-1
This course is cross-listed with the
Evening-weekend MBA Program.
COURSE TITLE: Managerial Accounting
UNITS OF CREDIT: 2 units
MEETING DATES: First 10 weeks of the semester
INSTRUCTOR: Alexander Nezlobin
E-MAIL ADDRESS: nezlobin@haas.berkeley.edu
CLASS FORMAT: Lectures & cases
REQUIRED READINGS: Textbook: Datar S.M. and M.
Rajan, Managerial Accounting: Making Decisions and Motivating Performance,
Pearson Education (1st Edition, 2014); Cases.
BASIS FOR FINAL GRADE:
Class Participation: 15%
Midterm: 25%
Cases & Homework: 30%
Final: 30%
CAREER FIELD: This course will be particularly useful for
those in consulting, corporate finance and general management.
ABSTRACT OF COURSE'S CONTENT AND OBJECTIVES:
The focus of this course is on the use of financial and non-financial
information for internal planning, decision-making, and performance evaluation.
The first part of the course develops a set of tools for measuring profitability
of products, customers, and business units. In the second part, we will explore
how these tools can be applied to business planning and decision making. Modern
economic complexity requires that owners or top managers of
an organization delegate the rights to make critical business decisions to
managers at all levels of the organization. In the last part of this course, we
will study how to design performance evaluation systems that provide managers
with efficient incentives.
Throughout the course, we will notice that many companies do not provide their
managers with useful information and proper incentives. We will study a number
of pitfalls that such "inefficient" managerial accounting systems can
induce and the dangers of using these systems to make business decisions.
We will also investigate some modern ideas in how an organization’s information
system should be designed.
BIOGRAPHICAL SKETCH:
http://facultybio.haas.berkeley.edu/faculty-list/nezlobin-alexander