This page contains content from the 2008–09 academic year. For current information, visit the Harvard Extension School website at www.extension.harvard.edu.
Managerial Accounting
ACCT E-120
Managerial Accounting (12530)
(Website)
Richard L. Keith, DBA, Adjunct Professor in the International Business School, Brandeis University.
Course tuition: graduate credit $1,725. Limited enrollment.
Fall term:
Thursdays beginning Sept. 18, 5:30-7:30 pm, 1 Story Street, Room 304.
Online and on-campus options. See Distance Education.
Lecture 1 video.
This course teaches students how to extract and modify costs in order to make informed managerial decisions. Planning is covered by topics including activity-based costing, budgeting, flexible budgeting, cost-volume-profit analysis, cost estimating, and the costs of outsourcing. Control is covered by topics including standard costing, variance analysis, responsibility accounting, and performance evaluation. Emphasis is placed on cost terminology (the wide variety of costs), cost behavior, cost systems, and the limitations concerning the use of average costs. Prerequisite: introductory financial accounting course, or the equivalent. (4 credits)