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ACCTG 426

Management Control Systems

3 units

Fall 2026

Topics

  • Introduction to ACCTG 426
  • Introduction to Case based Methods
  • Activity Based Costing
  • Incentives and Compensation Case 2: GlaxoSmithKline
  • (Incentives and Compensation)
  • Financial Performance Measures and EVA
  • Case 3: Vyaderm Pharma (EVA) Nonfinancial Performance
  • Measures (Balanced Scorecard)
  • Case 4: Transworld Auto Parts (A) (Balanced Scorecard)
  • Budgeting Standard Costs
  • Case 5: Cafés Monte Bianco (Forecasting/Budgeting)
  • Variance Analysis
  • Case 6: Polysar Limited (Variance Analysis)
  • Transfer Pricing
  • Case 7: Birch Paper (Transfer Pricing)
  • Multinational Transfer Pricing
  • Case 8: Cameco (Multinational Transfer Pricing)
  • Internal Controls
  • Case 9: Westchester Distributing (Internal Controls)

Readings

  • Merchant and Van Der Stede. 2025. Management Control Systems. 5th Edition, Pearson. (Optional)
    recommended
Sources