UT Dallas 2024 Graduate Catalog

ACCT6341 - Planning, Control and Performance Evaluation

ACCT 6341 Planning, Control and Performance Evaluation (3 semester credit hours) This course evaluates accounting control for a variety of business situations with extensive use of case-based analysis. Topics include strategic planning, budgeting, key performance indicators (KPIs), responsibility center accounting, management compensation, transfer pricing, and corporate social responsibility. Accounting control is evaluated with respect to the role of chief financial officers, controllers, auditors, and boards of directors. Modern control methods and application of control models such as COSO and data visualization for better management control are included. Prerequisite: ACCT 6202 or ACCT 6305 or ACCT 6331 or (an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area). (3-0) Y