Managerial Accounting | Harvard University

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.