Note: Learning Outcome 9 will be inherent and apparent within each
evaluation.

Module  1: Management Accounting, Strategy, Decision Making and Ethics
1. Discuss how management accountants contribute to successful
   strategic decision making.
2. Discuss the application of the five steps of decision making to
   strategic decision-making
3. Discuss the role of ethics and corporate governance from a
   managerial accounting perspective
4. Evaluates cost classifications and costing methods for management
   of ongoing operations
Learning Outcomes: 1, 2

Module 2: Variance and Customer Profitability Analysis: sales and
volume variances, Activity-Based Costing (ABC), customer profitability
analysis
1. Compute, analyze, and assess the implications of the different
   sales variances.
2. Uses sales variances to evaluate the sources and drivers of
   revenue growth.
3. Apply an ABC system to assess the profitability of a customer and
   the strategic implications of keeping the customer.
Learning Outcomes: 2, 3
Assessment: Quiz #1 (2%)

Module 3: Quality and Time: Cost and benefits of quality improvements
and theory of constraints
1. Apply the concepts of quality, quality control, and quality
   assurance, for products and services.
2. Apply quality measurement tools such as Six Sigma
3. Identify quality measurement tools (statistical quality control
   charts, Pareto diagrams, and cause-and-effect diagrams)
4. Use cost management methodologies, such as Total Quality
   Management (TQM), Business Process Management (BPM) and Lean
   Management
5. Evaluates sustainable profit maximization and capacity management
   performance using the theory of constraints.
Learning Outcomes:  2, 3, 4
Assessment: Assignment #1 (5%)

Module 4: Inventory Management: Economic Order Quantity (EOQ),
Just-in-time (JIT), Material Requirements Planning (MRP) and
Enterprise Resource Planning (ERP) systems, Supply Chain Management
1. Evaluate inventory management using accepted frameworks (JIT, MRP,
   and ERP systems)
2. Use the accepted frameworks to recommend improvements to reporting
   systems to meet information needs
3. Supply Chain and Value Chain
   a. Identify the components and objectives of supply chain
      management.
   b. Strategic supplier networks and relationship management 
Learning Outcomes: 2, 3, 4
Assessments: Quiz #2 (2%)

Module 5: Budgeting - Linking Performance to Marketplace including
Master Budget
1. Distinguish among sensitivity analysis, Kaizen budgeting, and a
   activity-based budgeting.
2. Assess the performance implications of different types of
   budgeting (master budgets, activity-based budgeting, etc.).
Learning Outcomes: 3, 5
Assessment: Assignment #2 (5%), Quiz #3 (2%)

Assessment: Mid-term exam - Modules 1 - 5 (25%)

Module 6: Budgeting - Linking Performance to Marketplace including
Capital Budgeting
1. Assess the performance implications of different methods of
   capital budgeting.
2. Discuss and assess the links between strategic decision making and
   capital budgeting
3. Assess the risk associated with capital budgeting decisions.
Learning Outcomes:  5
Assessment: Assignment #3 (5%)

Module 7: Management Control Systems and Transfer Pricing: Linking
Performance with Systems
1. Discuss and assess management control systems from a strategic and
   performance perspective:
   a. Advantages and disadvantages of various organization  structures
      i. simple, divisional, and matrix designs
      ii. centralized versus decentralized designs
      iii. narrow and broad span of control
2. Discuss international transfer pricing considerations.
3. Analyze and assess the performance and other implications of
   international transfer pricing.
Learning Outcomes:  6, 7
Assessment: Quiz #4 (2%)

Module 8: Strategy, Balanced Scorecard and  Strategic Profitability
Analysis
1. Discuss generic strategies (i.e. product differentiation, cost
   leadership) and develop appropriate balanced scorecard measures.
2. Evaluate strategic success using balance scorecard measures.
3. Analyze the impact of strategic decisions on financial results.
Learning Outcome: 4
Assessment: Assignment #4 (5%)

Module 9: Performance Measurement, Compensation and Multinational
Considerations
1. Discuss the advantages and disadvantages of various organizational
   performance measurement systems.
2. Analyze the implications of different types of performance m
   measurement, evaluation, and incentive (compensation) systems
3. Discuss and assess the strategic implication of performance
   measurement and compensation in a multinational context
Learning Outcomes:  5, 6, 7
Assessment: Quiz #5 (2%)
Assessment: Group Presentations - Modules 1 through 9 (10%)

Final exam - Modules 1 through 9 (35%)