MAF5022

Strategic Management Accounting

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Course ID
MAF5022
Campus
Virtual
Level
Graduate
Semester
Open
Credit
3.000
Method
Online

Course Description

A number of organizations are beginning to practice strategic management accounting (SMA), without necessarily recognizing that term. For instance, primary agriculture producers and their advisors are increasingly using external as well as internal data, financial and non-financial, to make strategic decisions that are customer focused, more competitive and concerned with establishing a strategic position in globalized agri-food markets. The transition to strategic planning and decision making is evident through the growing incidence of accounting tools such as benchmarking, value chain analysis, and balanced scorecards; the informal use of target costs; and wealth management. This course will focus on merging Strategic Decision Making and Management Accounting, how different industries can use this approach and what are the benefits.

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