15.521
Accounting Information for Decision Makers
Focuses on how organizations use granular-level information from their accounting systems on a day-to-day basis for two purposes -- making decisions and evaluating those decisions after the fact. The primary audience is students who intend to work as managers or management consultants. Featuring real-world situations from diverse operating environments, course content emphasizes practical skills that can be applied across various functional areas within organizations.
Spring 2003 · Management Accounting and Control
Topics
- Introduction and Case Discussion
- The Nature of Costs
- Economics of Organizations
- Performance Measurement
- Balanced Scorecard and EVA Articles
- Budgets and Budgeting
- Cost Allocation
- Absorption Cost Systems
- Standard Costs
- Variance Analysis
- ABC and Target Costing
- Costing Problems
- Management Accounting and the Changing Environment
- Summary and Review
Prerequisites & course information
Prereq: None G (Fall, Spring; first half of term) 3-0-3 units
Sources
- Course catalogue ↗2026–2027
- MIT OpenCourseWare ↗Spring 2003
- MIT OCW calendar ↗
- MIT OCW syllabus ↗
- Historical MIT OpenCourseWare offering. Named reading entries and schedule topics are automatically extracted from the linked source pages.