Managerial Accounting

This course introduces the basic principles, methods, and challenges of modern managerial accounting.

It covers traditional topics such as job-order costing, cost-volume-profit analysis, budgeting and variance analysis, profitability analysis, relevant costs for decision-making, and cost-plus pricing, as well as emerging topics such as activity-based cost (ABC) accounting.

The material is examined from the perspective of students preparing to use management accounting information as managers, to support decision-making such as pricing, product mix, sourcing, and technology decisions, and short- and long-term planning; and to measure, evaluate, and reward performance.

This course emphasizes the relationships between accounting techniques and other organizational activities, such as strategy and motivation.

Students may not take both MGMT E-1600 and the Harvard Summer School course ECON S-1901 for degree or certificate credit.