Teaching

Year 2024-2025 24
hours
Course title Management Control (MC)
The course involves a combination of lectures, problem sets, case studies, a mid-term exam, and a final exam.

Speaker Chamnab Nhel (Mr.)

Email: nhelchamnab@[Link]
Contact
Phone: 085 525 567/+16123550504

Highest diploma PhD. Candidate in Project Management

Current Professional Head of Process Re-Engineering Department at CANADIA BANK PLC.

Relevant experience in More than 17 years of experience in project management roles in various local and international firms. These
the training field positions have involved business development, Lean Six Sigma, banking and finance, supply chain
management, macro process improvement, process re-engineering, and automation.

Class Attendance, Syllabus Quiz and Welcome & Introduction: 200 points (20%)

Grading Criteria Problem Sets/Case Studies: 300 points (30%)

Mid-Term Exam: 250 points ( 25%)

Final Exam: 250 points ( 25%)

Overall training This course will provide students with principles and core concepts of managerial accounting. Students will
objectives study various administrative accounting processes and systems managers use to ensure organizational goals
and strategies are implemented as intended. Topics include job and process costing, activity-based costing,
cost volume profit relationships, operating budget planning and control, capital budgeting, and pricing
decisions. The course also aims to provide students with hands-on practices in different problem sets and case
studies, an understanding of the design and use of common management control tools, and an analysis of
contemporary managerial accounting problems.

Training schedule
Session Contents
and content
Topic 1: Overview Managerial Accounting
• In Class-Syllabus Quiz
• Welcome & Introduction
Session 1 • The Role of the Managerial Accountant
Date: Oct-23-24 • Managerial Accountant and Ethical Conduct
• Product and Service Cost
• Overview 3 Main Financial Statements
• Problem Set 1

PreahMonivong Blvd., SangkatTonleBassac, Khan Chamkamon, PO Box 842, Phnom Penh, CAMBODIA.
Tel: (855) 23 726471 - Email: urdsecoopfreco@[Link] - Website: [Link]
 Topic 2: Job-Order Costing and Overhead Application
• Characteristics of the Job-Order Environment
Session 2 • Normal Costing and Overhead Application
Date: Oct-30-24 • Keep Track of Job Costs with Source Documents
• The Flow of Costs through the Accounts
• Problem Set 2
Topic 3: Activity-Based Costing and Management
• Limitations of Functional-Based Cost Accounting Systems
Session 3 • Overview Activity-Based Product Costing
Date: Nov-06-24 • Activity-Based Customer Costing and Activity-Based Supplier Costing
• Process-Value Analysis
• Problem Set 3
Topic 4: Process Costing
• Characteristics of Process Manufacturing
Session 4 • The Impact of Work-In-Process Inventories on Process Costing
Date: Nov-13-24 • Weighted Average Costing
• Multiple Inputs and Multiple Departments
• Mid-Term Exam
Topic 5: Cost-Volume-Profit Analysis
• Break-Even Point in Units and Sales Dollars
Session 5 • Units and Sales Dollars Needed to Achieve a Target Income
Date: Nov-20-24 • Multiple-Product Analysis
• Cost-Volume-Profit Analysis and Risk and Uncertainty
• Problem Set 4
Topic 6: Tactical Decision-Making and Relevant Analysis
• Short-Run Decision Making
Session 6 • Some Common Relevant Cost Applications
Date: Nov-27-24 • Product Mix Decisions
• The Use of Costs in Pricing Decisions
• Problem Set 5
Topic 7: Performance Evaluation and Decentralization
• Decentralization and Responsibility Centers
• Measuring the Performance of Investment Centers by Using Return on
Session 7
Investment
Date: Dec-04-24
• Measuring the Performance of Investment Centers by Using Residual Income
and Economic Value Added
• Problem Set 6
Topic 8: Business Strategies and Data Visualization Tools and Dashboards
• Overview Business Competitive Advantages
Session 8 • Total Economic Value Framework
Date: Dec-11-24 • Understanding Data visualization
• Overview Tableau and Power BI Applications
• Final Exam
Indicative
bibliography and
reading • Required Books and Resources:
recommendations ▪ Title: Managerial Accounting
▪ Subtitle: Cornerstone of Business Decision-Making
▪ ISBN: 9780357715345
▪ Authors: Maryanne M. Mowen, Don R. Hansen, Dan L. Heitger
▪ Publication Date: 2022-02-14
• Problem Sets/Case studies: TBD

PreahMonivong Blvd., SangkatTonleBassac, Khan Chamkamon, PO Box 842, Phnom Penh, CAMBODIA.
Tel: (855) 23 726471 - Email: urdsecoopfreco@[Link] - Website: [Link]