NBAE 5020 - Managerial Reporting

Spring. 2.5 credits. Letter grades only (no audit).

Enrollment limited to: students enrolled in the Cornell Executive MBA Metro New York Degree program. Offered in New York City at Cornell Tech.

D. Szpiro.

This course introduces students to the science of designing, deploying and defending managerial reporting systems that help organizations achieve their goals. The course is about equally split between (1) general reporting systems and the issues confronting system those who design, use an operate within them, and (2) costing systems based on double-entry bookkeeping. General systems and issues include balanced scorecards, incentive compensation, budgeting, decentralization, outsourcing, job design, behavioral biases, gaming and occupational fraud, budgeting, Costing systems include job order and process costing, variable costing, absorption costing, activity-based costing, capacity costing, and standard costing. The course is highly interdisciplinary, drawing a range of lessons from economics, psychology, philosophy and history, as well as most of the traditional disciplines in the business curriculum.