MSA 634 Managerial Accounting

All MSA students under the 10-11 Bulletin are required to take six core courses: MSA 600, MSA 601, MSA 602 , MSA 603, MSA 604, and MSA 699.

MSA 634 has been replaced by MSA 602.

Course Objectives:

After completing this course, the student should:

Use management accounting information to make decisions

Understand how accounting information can improve decision-making in areas of planning, organizing, and controlling.

Structure accounting information to meet the needs of those involved in strategic decision-making in the organization.

Typical MSA 634 topics:

Cost Concept
Systems Design: Job-Order
Systems Design: Process Costing
Systems Design: Activity-Based Costing and Quality Management
Cost Behavior
Cost-Volume-Profit Relationships
Variable Costing
Budgeting and Profit Planning
Standard Costs and Performance Measurement
Flexible Budgets and Overhead Analysis
Segment Reporting and Decentralization
Incremental Analysis
Service Costs Allocation
Preparing and Using Statement of Cash Flows​