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BA 200 Managerial Accounting by Mind Map: BA 200 
Managerial Accounting
5.0 stars - 2 reviews range from 0 to 5

BA 200 Managerial Accounting

Introductory Concepts


Information & incentives

Behavioral issues

Costs & benefits

Evolution of MA, Growth of the service sector, Emergence of new industries, Global competition, Multinational company, Time-based competition, Customer focus, Computer-integrated manufacturing, Product life cycles and diversity

Theory of constraints

Vis-a-vis Financial accounting




Provide information for decision making and planning

Assists in directing and controlling

Motivate managers and employees

Measure performance

Assess organization's competitive position

Major themes

Cross-functional teams, Work together, Hold team together

Information and communication technology, Personal computers, Software packages, Global technologies

Just-in-time inventory management (JIT), Reduction in inventory costs, Pull approach

Total quality management (TQM)

Continuous improvement

Cost management systems

Activity accounting

Strategic cost management, Competitive advantage, Cost drivers

Value chain

Organizational roles

Basic function


Applicable organizations

Its processes

Management activities, Decision making, Planning, Directing operations, Controlling

Functional roles, Line position, Staff position

Course Coverage

Fundamentals and Cost-Accumulation Systems

Changing Role of Managerial Accounting in a Dynamic Environment

Cost Management Concepts and Accounting for Mass Customization Operations

Product Costing, Cost Accumulation in a Batch Production Environment

Process Costing & Hybrid Costing Systems

Cost Management Systems, Activity-Based Costing, and Activity-Based Management

Activity Based Costing

Activity-Based Management and Cost Management Tools

Planning, Control, and Cost Management Systems

Activity Analysis, Cost Behavior, and Cost Estimation

Cost-Volume-Profit Analysis

Profit Planning, Activity-Based Budgeting, and e-Budgeting

Standard Costing, Operational Performance Measures, and the Balanced Scorecard

Flexible Budgeting and the Management of Overhead and Support Activity Cost

Responsibility Accounting, Quality Control, and Environmental Cost Management

Investment Centers and Transfer Pricing

Using Accounting Information in Decision Making

Decision Making: Relevant Costs and Benefits

Target Costing and Cost Analysis for Pricing Decisions

Capital Expenditure Decisions

Selected Topics for Further Study

Absorption, Variable, and Throughput Costing

Allocation of Support Activity Costs and Joint Costs

Grading Scheme

Class participation 10%

Contextual, Willingness to participate and attentive to discussion

Innovative, There is willingness to test new ideas and comments are not confrontational.

Insightful, Comments are appropriate and indicates insightful analysis of case data

Relevant, Comments are relevant to current discussion and linked to comments of others

Supported, Comments clarify important aspects of earlier ideas and lead to clearer statement of relevant concepts and issues

Research Assignments 70%

Quality analysis, Major issues are addressed, Relevant tools are used properly, Assumptions for analysis are stated clearly, Causes of the problems are identified in the analysis

Exhibits, Analyses in the exhibits are done correctly, Exhibits support and clarify key points, 3 to 7 exhibits

Recommendations, Criteria for selecting alternative recommendations are given, Criteria are appropriate, Plan of action is logical linked to the analysis, Plan of action is specific, complete and practical, Recommendations are likely to achieve intended results

Presentations, Report is not long, 2000 words max, Presentation is professionally done, Report is consistent and effectively sells its recommendations

Final Exam 20%

Bring exam admission slip

Last meeting

Use 50 leaves bound notebook

Coverage (all focus questions not covered in the discussions)


Managerial Accounting by R.W. Hilton 11th edition

Learning Tasks

Oral & written reports

Substance & relevance of written report

Effectiveness of oral presentation

Active participation in group discussions

Synthesis of the course as experienced

Performance in final examination