Case Studies Topic on Managerial Accounting for Doctor Business Administration

Case Studies Topic on Managerial Accounting  for Doctor Business Administration

Course Number: DBA 401

Course Title: Studies in Managerial Accounting

Number of Units: 3

Course Description. This advanced course in managerial accounting aims to strengthen and enhanced the conceptual and technical understanding, and at the same time deepen the analytical skills of doctoral students on the different management accounting tools and methods used to identify, analyze, evaluate and determine the most appropriate and optimal solutions to organizational problems.  This course includes, among others, the following major areas:

1.  Fundamentals of managerial accounting

• Role of management accountant, cost management concept, nature and classification of cost
• System design and accumulation procedures – job order costing, process costing, hybrid product costing, activity-based cost system and management)
• Absorption costing, variable costing and back flush costing
• Quality cost analysis (cost of quality, production losses – lost units, waste, spoilage, normal and abnormal, evaporation losses)

2.  Planning and control managerial accounting tools

• Cost behavior, estimation and analysis (e.g. high-low point method, scatter group method, method of least square or regression)
• Cost volume profit analysis (single product, multiple products, sales mix, margin of safety and operating leverage)
• Standard costing and variance analysis (raw materials, labor and overhead)
• Budgeting (flexible and fixed budgeting, operating budget, cash budget, master budget)
• Responsibility accounting and decentralized operation analysis (cost center, revenue center, investment center, transfer pricing  

 

3.  Decision making managerial accounting tools

• relevant cost (differential analysis, make or buy decision, special sales/order decision, sell or process further decision, add or delete segment decision, replacement decision)
• Capital expenditures and analysis (cost of capital, investment screening tools - net present value method, payback method, accounting rate of return, internal rate of return)

COURSE REQUIREMENTS

1.  The entire course shall require the following:

• Class report – topic will be assigned
• Three case studies – one case study will be orally presented in the class (in PPT) and the other two case studies shall be in written form following the prescribed format.
• Five critique papers
• Book review
• Research proposal
• Major examination                         

GRADING SYSTEM

• Oral evaluation (reporting, case study presentation, class participation and discussion) – 25%
• Written evaluation (critique paper, case study and book review) – 25%
• Research proposal – 20%
• Final examination – 30%

 

ORAL EVALUATION – 25%

       a.       Reporting guidelines – gadgets (cellphones, laptops) switch off

 Each is required to deliver a report based on assigned topic. Every reporter is allotted 5 minutes only to present comprehensively his/her assigned topic. Bullet type of presentation is highly encouraged.  It is highly appreciated if report is spontaneously delivered. Refrain from reading your report since this is not a reading session class. The rating criteria are - the contents, presentation and delivery, managerial implication/ application, sample illustration, manner of answering a question.

       b.      case study – oral presentation

 After the delivery of the topic, the reporter shall immediately present one case study for a maximum of 5 minutes. It is expected that the presenter has furnish all members of the class of his/her case through the social media (e.g. group chat). This would mean that everyone is required to furnish all members of the class of his/her case study. In like manner, everyone is expected to have read the case. In this class (DBA 401) , the case should be viewed, analyze and evaluated from the perspective of managerial accounting, and not from other functional areas.

Do not attempt to narrate the case. The presentation, at a minimum, shall include the following major areas:  problem statement, indicators/symptoms of the issue, analysis conducted, alternative courses of action, and recommendation. The rating criteria for the presenter are - the level of analysis, tools or methods used, strategies identified and justification and basis of the recommendation.

       c.       Class participation & discussion – gadgets (cellphones, laptops) switch off

Raising of question.  Only one will be required/asked to raise question after the delivery of the report.  This would mean that everyone is only given one chance/possibility to raise a question.  Higher order level question (e.g. analysis, evaluation and synthesis) should be raised so as to lead to discussion.  Hence, refrain from asking question that is answerable by yes or no, or question that is considerably knowledge-based. The rating criteria in raising a question are - the level of question raised and its relevance and implication.

Reaction to case presentation. In similar manner, only one will be required/asked to react to the case.  Hence, everyone is only given one chance to make a reaction. Your reaction may range from the appropriateness of the defined problem, identified alternative courses of action, analysis conducted and formulation of recommendation. The rating criteria in making a reaction are - the nature, degree, soundness and  basis of the reaction. The presenter does not have to answer/react to the comments.

 

If time will warrant, volunteered questions and reactions will be entertained.

 

WRITTEN EVALUATION – 25%

       a.       Two case studies – written form

                 The contents of the two case studies in written form shall be:

                   I.       Cover page

                   II.      Table of contents

                   III.     Executive summary (one- to two-page summary of the analysis and recommendations)

                   IV.     Description of the case – internal and external environment

                   V.      Management accounting problems

                            1.       Statement of the primary problem or main issue

                                      a.       Evidence of problem

                                      b.       Effect/s of problem

                            2.       Statement of the secondary problem

                                      a.       Evidence of problem

                                      b.       Effect/s of problem

                   VI.     Managerial accounting analysis, models and tools (e.g. SWOT analysis, balance scorecard)

                   VII.    Managerial accounting strategies/alternatives

                            1.       Description of strategic alternative 1

                                      a.       Benefits of alternative 1

                                      b.       Expected cost of alternative 1

                            2.       Description of strategic alternative 2

                                      a.       Benefits of alternative 2

                                      b.       Expected cost of alternative 2

                            3.       Description of strategic alternative 3

                                      a.       Benefits of alternative 3

                                      B.      Expected cost of alternative 3

                   VIII.   Recommendation of Strategic Alternative and Implementation

                            1.       Statement of selected strategy

                            2.       Justification for selection of strategy

                            3.       Description of implementation of strategy

                   VIII.   Action Plan

Based on the recommended strategies, prepare an action plan.  Be specific with your action plan.

                   IX.     References

 

                            Attached the photocopy of the your case as appendix.

 

                            Deadline of submission:  a.    second case study – May 5, 2018

                                                                         b.    third case study – May 19, 2018

                                                                                Observed the deadline

       b.      Five critique paper – in written form

 Read five published researches/journals/articles of your interest on managerial accounting. Photocopy the journal/article or have it printed when sourced from the Internet. From your chosen journal/article, prepare your critique paper with the following format/requirement:

 

                   1.      Cover

                   2.      Table of contents

                   3.      The Research Inquiry

• Title of the study (name of the author, source, date of publication, ISBN, number of pages)
• Theoretical and conceptual framework (theory where study is anchored, dependent and independent variables)
• Management accounting problem or concept (Purpose of the author and his/her main points)
• Prevalent internal and external environment (surrounding or prevailing condition when the study was conducted, managerial accounting variables that affected the business or the community)
• Managerial accounting analysis, approach and model (approach, model or analysis introduced or adopted by the author in the study)
• Managerial accounting implications of the study (significance and impact of the study to the reader, company or community)

                   4.      The critique

                            a.       Point of view (your adopted perspective in making a critique)

                            b.       Thesis statement (your personal belief and what you intend to prove)

                            c.       Critiquing – this may include the following:

• how the author supported his/her study
• how the author handled opposing opinions
• how the author analysed and evaluated the collected data and information
• how the author correlated his/her ideas with the existing knowledge
• how the author succeeded/failed to convince the reader on the importance and urgency of the study

Make sure you fully support your position with other research findings, journals or references not cited in the study. Attached the photocopy of the journal/research inquiry as appendix.

 

                            Critique of submission:     a.    first critique paper – upto you

                                                                         b.    second critique paper – upto you

                                                                         c.    third critique paper – upto you

                                                                         d.    fourth critique paper – upto you

                                                                         e.    fifth critique paper – upto you

                            Observed the deadline

 

       c.       Book Review

Read the book titled Seven Habits of Highly Effective People by Stephen Covey. From your readings, prepare a book review. A book review is not a summary of the book; hence, do not attempt to summarize a book chapter by chapter.  The prescribed format/requirement is as follows:

 

                 1.       Cover page

                 2.       Table of Contents

                 3.       Introduction

a.       title of the book (name of the author, date of publication, ISBN, number of pages, publishing company)

 b.       background of the author

 4.       The review

 a.       reason/s or objectives of the author in writing a book

b.       approach used by the author in presenting his/her ideas

 c.       how did the author achieve his/her objectives

d.       does the view of the author conform or contradict other related writings

e.       contribution of the book to your personal life as management accountant or senior level manager

f.       define your recommendation.

 

          Deadline of submission:  May 26, 2018

 

RESEARCH PROPOSAL – 20%

                    Prepare one research proposal on managerial accounting with two independent variables (IV) and one dependent variable (DV).  Each variable should have a minimum of three indicators (variables that may measure your IV and DV).  Use variables that are within the concept/context of managerial accounting. Do not attempt to COPY PREVIOUS/PAST research proposal or submit proposal not related to managerial accounting since the entire paper will be discarded. The format is as follows:

          Title Page

          Table of Contents

          Chapter

              1        INTRODUCTION

                            Background of the Study

                            Research Objectives

                            Review of Related Literature

                            Theoretical Framework

                            Conceptual Framework

 

              2        METHODOLOGY

                            Research Design

                            Research Locale

                            Research Respondents

                            Research Instrument

                            Data Collection

                            Statistical Tools

                            Ethical Considerations

 

FINAL EXAM – 30%

          Final exam may cover problems solving on some managerial accounting concepts, case study or critiquing of journals/articles.  Review your fundamental knowledge on management accounting.