MBA 612 Master Syllabus

MBA 612: Managing Costs and Evaluating Performance Master Syllabus

Course Instructor:
Office Number:
Office Hours:
Email:
Course Meeting Times:
Course Materials:
Course Website Canvas

Required Text and Materials

Managerial Accounting for Managers, 5th Edition, Noreen, Brewer, and Garrison (McGraw-Hill, 2020).
Connect, McGraw-Hill’s online digital learning environment (eBook is now bundled with Connect). Register here.
Harvard Business Publishing cases available through Coursepack.

Course Description

This course provides an overview to managerial accounting. The course begins with a review of cost concepts and behavior, cost assignment and allocation methods, and the use of such concepts and methods for tactical and strategic decision-making. We will then review traditional performance evaluation techniques, and finally, we will examine contemporary developments in accounting for planning, control and decentralized management.

Assurance of Learning Goals

Knowledge of Functional Business Disciplines: Integrate knowledge of the functional areas of business into a meaningful firm level perspective.
Analysis: Analyze ambiguous, complex situations using appropriate tools, techniques and information systems for decision making.

Course Organization and Administration

This course may employ various instructional methods including lecture, individual and/or group work, and problem or case analyses. The assignments for the course are listed on the class schedule that follows.

To enhance your learning and the exchange of knowledge, some course activities may be organized around groups. In these instances, each group as a whole is responsible for the case analysis, presentation (if required), or in-class assignment. I will specify during the regular class meetings, or via email, what assignments are to be done by the group versus the individual.

Although I am responsible for administration of the course, I look forward to learning both with you and from you. My hope is that your motivation to master the material will become secondary to your enthusiasm for the value added to your knowledge base and decision-making skills.

Grading

Course grades will be weighted by deliverable as follows:

Deliverable	Percentage Weight
Participation	3%
Online SmartBook (Connect)	7%
Online Homework (Connect)	8%
Case Write-Ups	15%
Midterm Exam	32%
Final Exam	35%
Total	100%

Overall course grades will be based on the percentage of total points earned in the course as follows:

Grade	Score
A	93.0% to 100%
A-	90.0% to 92.9%
B+	87.0% to 89.9%
B	83.0% to 86.9%
B-	80.0% to 82.9%
C	70.0% to 79.9%
F	69.9% to Below

Cases

Cases will be written up and collected for grading on the dates indicated. Instructions for the case write-up will be given in class prior to the due date. The case due dates may change depending on the pace of coverage in the course. The case discussion will begin with a listing of case facts, identification of important issues, and finally a discussion of analyses and recommendations. Late submissions of case write-ups will not be accepted.

You should be familiar with all cases because concepts and computational techniques from the cases may be reflected in exam questions and class participation is an important factor for learning. The effective use of cases as a learning vehicle depends heavily on your class participation. There is, therefore, a burden of responsibility on each of you not only for your education but for the learning of all other students as well. Part of your participation grade will be based on your comments about the cases.

Examinations (and other assessments)

Examinations are intended to assess the degree to which you understand the assigned material, not the degree to which you can commit the assigned material to memory. Therefore, examinations will be designed to test your ability to apply and explain concepts and methods. Tests will consist of work-out problems, essays, or multiple-choice questions. Examinations will be given on the dates indicated on the course schedule below.

Quizzes, if given, will be based on the assigned homework and class notes, and may be given randomly in class throughout the semester. Make-up quizzes will not be available. If homework and quizzes are given for grades they will be included in the class participation part of the grade.

Make-up exams will not be given except in cases of official excuses under University policy. Students are required to notify the instructor of their approved absence under University policy before the scheduled examination.

End-of-Chapter Questions, Exercises, and Problems

To help with your study effort, solutions to end-of-chapter questions, exercises, and problems in the textbook will be made available through Blackboard. As a general rule, class time will not be spent on these. I will prepare class lecture, group work, and discussion materials with the expectation that you have completed the assigned readings and problems prior to class.

The importance of studying and working through the material outside of class cannot be emphasized enough. Students are urged to allow adequate time for the readings and working through the exercises and problems. Working through the optional exercises and problems is likely to be helpful in preparing for the exams.

Academic Integrity/Honor Code

George Mason is an Honor Code university; please see the University Catalog for a full description of the code and the honor committee process. The principle of academic integrity is taken very seriously and violations are treated gravely.

Professionalism

The classroom is a community, and we each bear responsibility for creating an environment conducive to learning. The successful creation of such an environment requires that we all be present and prepared when class begins and remain so until class ends. Please silence cell phones and electronic devices prior to class.

Office of Disability Services

Students with disabilities who require special accommodation should contact the Student Disability Resource Center ((703) 993-2474) and should inform me of their needs so it can be taken into consideration. All academic accommodations must be arranged through the DRC. Please take care of this during the first week of the module. George Mason offers counseling and psychological services that can provide assistance to help improve academic or life skills.

Diversity

George Mason University promotes a living and learning environment for outstanding growth and productivity among its students, faculty and staff. Through its curriculum, programs, policies, procedures, services and resources, George Mason strives to maintain a quality environment for work, study and personal growth. These goals apply to online learning at George Mason University equally as it does to classroom learning.

An emphasis upon diversity and inclusion throughout the campus community is essential to achieve these goals. Diversity is broadly defined to include such characteristics as, but not limited to, race, ethnicity, gender, religion, age, disability, and sexual orientation. Diversity also entails different viewpoints, philosophies, and perspectives. Attention to these aspects of diversity will help promote a culture of inclusion and belonging, and an environment where diverse opinions, backgrounds and practices have the opportunity to be voiced, heard and respected.

Copyright

Any audio or visual recording of lectures, reuse or remix of course materials, or further dissemination of course content is not permitted without prior written consent from me and George Mason University unless the recording is part of an approved accommodation plan.

Disclaimer

Any changes to assignments or course schedule will be announced on Canvas and/or via email. Inability to access the course webpage or failure to read e-mails cannot be an excuse for late submissions or non-completion of assignments.

Other Useful Campus Resources

Writing Center: A114 Robinson Hall; (703) 993-1200
University Libraries “Ask a Librarian”
Counseling and Psychological Services (CAPS): (703) 993-2380

University Policies

The University Catalog, is the central resource for university policies affecting student, faculty, and staff conduct in university academic affairs. Other policies are available here. All members of the university community are responsible for knowing and following established policies.

Safe Return to Campus

All students taking courses with a face-to-face component are required to follow the university’s public health and safety precautions and procedures outlined on the university Safe Return to Campus webpage. Similarly, all students in face-toface and hybrid courses must also complete the Mason COVID Health Check daily, seven days a week. The COVID Health Check system uses a color code system and students will receive either a Green, Yellow, or Red email response. Only students who receive a “green” notification are permitted to attend courses with a face-to-face component. If you suspect that you are sick or have been directed to self-isolate, please quarantine or get testing. Faculty are allowed to ask you to show them that you have received a Green email and are thereby permitted to be in class.

Anti-Racism Statement

As a member of the George Mason University community, I will work to create an educational environment that is committed to anti-racism and inclusive excellence. An anti-racist approach to higher education acknowledges the ways that individual, interpersonal, institutional, and structural manifestations of racism against Black individuals, indigenous people, and other people of color contribute to inequality and injustice in our classrooms, on our campuses, and in our communities. Anti-racist work strives to provide our community members with resources to interrupt cycles of racism so as to cultivate a more equitable, inclusive, and just environment for all of our students, staff, faculty, alumni, and friends, regardless of racial background. I believe that the work of anti-racism starts with each individual; together, students and faculty in this course will build knowledge and take actions rooted in principles of equity, inclusion, and justice that we will carry with us throughout our lives.

Name and Pronouns Use

Gender identity and pronoun use: If you wish, please share your name and gender pronouns with me and how best to address you in class and via email. I use Ed for myself and you may address me as Prof. Douthett in email and verbally.

Basic Course Technology Requirements

Activities and assignments in this course will regularly use the Canvas learning system. Students are required to have regular, reliable access to a computer with an updated operating system (recommended: Windows 10 or Mac OSX 10.13 or higher) and a stable broadband Internet connection (cable modem, DSL, satellite broadband, etc., with a consistent 1.5 Mbps [megabits per second] download speed or higher. You can check your speed settings using the speed test on this website.)

Ch	Topic	Recommended	Required
Pro 1	Managerial Accounting: An Overview Managerial Accounting and Cost Concepts	End-of-Chapter (EOC) Questions; EOC Questions; Foundational; Exercises 1, 2, 3, 4, 5, 6;
2 2A	Cost-Volume-Profit Relationships (Powerpoint lectures with voice-over are available in Canvas)	EOC Questions; Problem 19;
3 3B 4 4A	Job Order Costing Variable Costing and Segment Reporting: Tools for Management	EOC Questions; Foundational; Problem 19; EOC Questions; Foundational; Problem 20;	Read Harvard Business Publishing (HBP) article “One Cost System Isn’t Enough”
5	Activity-Based Costing; A Tool to Aid Decision Making	EOC Questions; Foundational; Problem 16;	Case #1 Write-Up Due
			Connect SmartBook and Homework from the Prologue Chapter and Chapters 1, 2, 3, 4, and 5 due at 11:59 pm.
	Midterm Exam (In Class)
6 6A 7 7C	Differential Analysis: The Key to Decision Making Capital Budgeting Decisions	EOC Questions; Foundational; Exercise 14; Problem 22; EOC Questions; Foundational; Exercises 1, 2, 3; Problem C3;	Read HBR article “You Need a New Cost System When….”
8 9	Master Budgeting Flexible Budgets and Performance Analysis	EOC Questions; Foundational; Problem 19; EOC Questions; Foundational; Problem 19;	Read HBP article “Are You a Better Decision Maker . . . Yet?”
10 11 11A	Standard Costs and Variances Performance Measurement in Decentralized Organizations	EOC Questions; Foundational; Problem 11; EOC Questions; Foundational; Problems 18;	Case #2 Write-Up Due
			Connect SmartBook and Homework from Chapters 6, 7, 8, 9, 10, and 11 due at 11:59 pm.
	Final Exam (In-Class)

School of Business Recommendations for Honor Code Violations
Graduate Students

Type of Violation	First Offense	Second Offense
Plagiarism, Lying, Cheating on an assignment, homework, or including representing other’s work as your own	An F in the class	An F in the class and dismissal from program
Egregious Violation [e.g., stealing an exam; passing on confidential course material; cheating on an exam, project, or otherwise violating specified rules for an exam or project; etc.]	An F in the class and dismissal from program	An F in the class and dismissal from program

Refer to the Academic Standards website for more details.

Title IX Disclosure

Notice of Mandatory Reporting of Sexual Assault, Interpersonal Violence and Stalking: As a faculty member, I am designated as a “Responsible Employee,” and must report all disclosures of sexual assault, interpersonal violence, and stalking to Mason’s Title IX Coordinator per University Policy 1412. You may seek assistance from George Mason’s Title IX Coordinator, Jennifer Hammat, by calling (703) 993-8730 or email cde@gmu.edu. If you wish to speak with someone confidentially, please contact one of Mason’s confidential resources, such as Student Support and Advocacy Center (SSAC) at (703) 993-3686 or Counseling and Psychology Services (CAPS) at (703) 993-2380. The 24-hour Sexual and Intimate Partner Violence Crisis Line for George Mason is (703) 380-1434.

See more details on Title IX.

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