COURSE NUMBER: EWMBA224A-1

COURSE TITLE: Managerial Accounting

UNITS OF CREDIT: 2 Units

INSTRUCTOR: Dennis Geyer

E-MAIL ADDRESS: dgeyer@haas.berkeley.edu

CLASS WEB PAGE LOCATION (HTTP URL): Catalyst

MEETING DAY(S)/TIME: Thursday, 6:00 P.M. – 8:00 P.M.

PREREQUISITE(S): EWMBA202 Financial Reporting

CLASS FORMAT: Combination of lecture and case discussions.

REQUIRED READINGS: Textbook and case handouts.

BASIS FOR FINAL GRADE: Combination of midterm, final, class participation, and an optional case write-up to substitute for final exam

ABSTRACT OF COURSE'S CONTENT AND OBJECTIVES:
An introductory course providing an overview of the managerial use of financial and nonfinancial information for a variety of purposes including: managerial decision analysis, external financial reporting, strategic product costing, organizational planning, and performance evaluation. The emphasis is on developing and using information to support value creation by management. The course is divided into three parts:

Part A. Cost Analysis for Decision-Making
This part involves an introduction to basic cost concepts and explores the analysis of financial and nonfinancial information to evaluate the economic impact of decisions to acquire and deploy resources. It includes a framework for analyzing both short-term and long-term decisions that includes an evaluation of incremental, sunk and opportunity costs.

Part B. Cost Measurement Systems
The primary focus of this part is to delineate the cost flow architecture used in cost measurement comprised of cost accumulation, cost allocation, and cost application systems. A distinction is made between the measurement principles used in cost accounting for external financial reporting purposes and those used in activity-based systems used for product costing and strategic analysis.

Part C. Cost Planning & Control Systems
This part focuses on understanding the causes of cost and using this information to manage an organization's processes and the resources necessary to support them. It describes conventional planning systems based on resource spending models and compares them to contemporary approaches based on resource consumption models. Students are also exposed to the design and use of managerial performance evaluation systems.

BIOGRAPHICAL SKETCH:
Dennis Geyer has an international reputation as an expert in cost management and is recognized as an authority on activity-based management (ABM) inculding activity-based costing (ABC) and activity-based budgeting (ABB). His consulting practice specializes in strategic pricing, cost & performance measurement, cost reduction strategies, and strategic operations analysis. By linking business process analysis with finance, Mr. Geyer helps his clients identify opportunities in increase financial performance through improved operational design. Mr. Geyer has provided strategic advisory and systems design services to numerous clients in a wide variety of industries including, banking, manufacturing, telecommunications, transportation, and healthcare. Dennis is also sought after as a speaker and educator. Besides serving on the faculty at the Haas School of Business, Dennis has traveled extensively, conducting public and customized seminars primarily to executive audiences in the U.S., Latin America and Southeast Asia.