Please note this course description is from Spring
2017 and is for reference only
COURSE NUMBER:
MBA 224A.2
COURSE TITLE: Managerial
Accounting
UNITS OF CREDIT:
2 units
INSTRUCTOR: Alexander
Nezlobin
E-MAIL ADDRESS: nezlobin@haas.berkeley.edu
PREREQUISITE(S): MBA
core curriculum
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.
Please note this course description is from Spring
2017 and is for reference only
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