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Quality and Environmental Cost Management

This document discusses topics in management accounting including quality and environmental cost management, profit planning and variance analysis, the balanced scorecard, and management accounting and control systems. It provides an overview of measuring and reporting on quality costs and environmental costs. It also outlines preparing budgets and flexible budgets, standard costing, and variance analysis. The balanced scorecard framework uses four perspectives - financial, customer, internal processes, and learning and growth. Management accounting and control systems are evaluated based on their characteristics and the use of responsibility accounting, decentralization, transfer pricing, rewards, and addressing behavioral issues. References include core and optional texts on management accounting and research papers on the subject.

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Shalini Velu
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206 views2 pages

Quality and Environmental Cost Management

This document discusses topics in management accounting including quality and environmental cost management, profit planning and variance analysis, the balanced scorecard, and management accounting and control systems. It provides an overview of measuring and reporting on quality costs and environmental costs. It also outlines preparing budgets and flexible budgets, standard costing, and variance analysis. The balanced scorecard framework uses four perspectives - financial, customer, internal processes, and learning and growth. Management accounting and control systems are evaluated based on their characteristics and the use of responsibility accounting, decentralization, transfer pricing, rewards, and addressing behavioral issues. References include core and optional texts on management accounting and research papers on the subject.

Uploaded by

Shalini Velu
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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1.

0 QUALITY AND ENVIRONMENTAL COST MANAGEMENT


1.1 Measuring cost of quality
1.2 Types of quality cost
1.3 Reporting cost of quality information
1.4 Using cost of quality information
1.5 Total quality management
1.6 Environmental cost management
2.0 PROFIT PLANNING AND VARIANCE ANALYSIS
1.1 Basic framework of budgeting
1.2 Preparing the master budget
1.3 Flexible budget
1.4 Standard cost and variance analysis
1.5 Performance report
3.0 THE BALANCED SCORECARD
3.1 Balanced scorecard history
3.2 The four perspective framework
3.3 Balanced scorecard strategy map
3.4 Measures, targets and initiatives
4.0 MANAGEMENT ACCOUNTING AND CONTROL SYSTEMS
4.1 Characteristics of well-designed MACS
4.2 Responsibility accounting
4.3 Decentralization
4.4 Measuring divisional performance
4.5 Transfer pricing
9.5.1 Negotiated transfer prices
9.5.2 Cost-based transfer prices
9.5.3 Market-based transfer prices
9.5.4 Effect of outsourcing on
transfer pricing
4.6 Rewards
4.7 Behavioural issues in management accounting

References:
Core Text:

Davila, A., & Oyon, D. (2013). Malea Fashion District: How Successful Managers Use Financial
Information to Grow Organizations. www.maleafd.com

Optional Literature:

Atkinson A. A., Kaplan, R. S., Matsumura, M., & Young, S. M. (2012). Management accounting:
Information for decision-making and strategy execution (6 th ed.). USA: Pearson International
Edition.
Horngren, C. T., Sundem, G. L., Stratton. W. O.,Burgstahler, D., &Schatzberg, J. (2011). Introduction to
management accounting (15th ed.). Pearson.
Weygandt, J. J., Kimmel, P. D.,&Kieso, D. E. (2012). Managerial accounting (6th ed.). Wiley.

Readings:

1. Michael Bromwich & Robert W. Scapens (2016). Management Accounting Research: 25 years on.
Management Accounting Research
2. David Otley.(2016) The contingency theory of management accounting and control: 1980–2014.
Management Accounting Research
3. Ahmad, K., &. Mohamed Zabri, S. (2015). Factors explaining the use
of management accounting practices in Malaysian medium-sized firms. Journal of Small Business and
Enterprise Development
4. Michelle Rodrigue, Michel Magnan & Emilio Bouliann (2013). Stakeholders' influence on
environmental strategy and performance indicators: A managerial perspective. Management
Accounting Research.
5. Monica Franco-Santos, Lorenzo Lucianetti & Mike Bourne (2012). Contemporary performance
measurement systems: A review of their consequences and a framework for research. Management
Accounting Research.

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