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Dec 21, 2024
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EMBA 605/5605 - Strategic Accounting (1.75 cr.)
Description
The module addresses corporate financial reports as an important means of communication with investors and with managers in making tactical and strategic decisions. It focuses on the development, analysis and use of these reports and what assumptions and concepts accountants use to prepare them, and why they use those assumptions and concepts. It introduces basic costs concepts and develops techniques such as cost drivers, activity-based accounting, customer profitability, value-add and values chain analysis, and target costing. Other topics may include mergers and acquisitions, purchase and pooling, free cash flow and financial statement analysis, studies the nature, design and decision-facilitating role of cost systems and focuses on the effects of strategy, technology and the environment on cost system designs. Tools such as budgets, variance analysis, benchmarking, transfer pricing and balanced scorecard are used to illustrate planning, control and performance measurement systems that facilitate successful implementation of organization’s strategies
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