BUSI 601 Accounting for Decision Making

This is a graduate level course in cost management with a strategic cost emphasis. The course presents an in-depth study of contemporary management techniques used by managers in a contemporary business environment. The balanced scorecard, critical success factors, and strategic analysis are emphasized and integrated with other decision making techniques in this accounting course.

For information regarding prerequisites for this course, please refer to the Academic Course Catalog.

Course Guide

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Foundational to the degree of Master of Business Administration is a thorough understanding and wise application of cost management and contemporary management techniques. No manager can consistently manage effectively or efficiently produce long-run success in a business organization without this knowledge and ability. Cost management information provides the information the manager needs to develop and implement strategies crucial to the long-term competitive success of the firm.


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After reading the Course Syllabus and Student Expectations, the student will complete the related checklist found in the Course Overview.

The essays will aid the student in learning and understanding foundational cost concepts that are used by organizations for the purpose of decision-making. All essays must contain references to the textbook and scholarly journal articles and adhere to current APA format.

Essay: SWOT Analysis Assignment

The student will submit an essay of 500-750 words describing the SWOT analysis and its 4 components and explaining how leaders implement their competitive strategy through the SWOT analysis process. The essay must include biblical integration in an organization’s use of the SWOT analysis. The course textbook and at least 3 additional scholarly articles should be utilized and cited in current APA formatting.

Essay: Balanced Scorecard Assignment

The student will submit an essay of 500-750 words outlining each of the 4 perspectives in the balanced scorecard (BSC) and explaining how the balanced scorecard measures the strategic business unit’s performance. The student will also identify at least 1 critical success factor (CSF) for each section, the objective of the CSF, and the measurement tool used by leaders to evaluate the success of objectives. The essay should include at least 4 critical success factors with a corresponding measurement tool. The essay must include biblical integration of an organization’s utilization of the BSC/CSFs. The course textbook and at least 3 additional scholarly articles should be utilized and cited in current APA formatting.

Essay: Job Order and Process Costing Assignment

The student will submit an essay of 750-1,000 words providing an overview of job order and process costing systems. The student will include 2 examples of organizations that utilize job order costing and 2 examples of organizations that utilize process costing and will explain how each costing system is used in each organization. The essay must include biblical integration in an organization’s use of different costing systems. The course textbook and at least 4 additional scholarly articles should be utilized and cited in current APA formatting.

The student will submit 2 Learning Project Assignments that will focus on a selected organization of the student’s choice and contemporary management techniques and implementation. Both assignments must adhere to current APA format.

Learning Project: Contemporary Management Techniques Research Paper Assignment

The student will select an organization and select 1 contemporary management technique outlined in the course textbook that would aid the organization’s key employees in achieving its critical success factor (CSF). The student will then write a 10-12-page research paper, not including the title or reference pages, following current APA formatting guidelines to address the rationale and selection of technique, management technique, application by other companies, and the evaluation or creation of applicability to the chosen company. The paper must utilize the course textbook and at least 5 additional scholarly sources.

Learning Project: Plan for Implementation Presentation Assignment

The student will create a PowerPoint/Kaltura Video Presentation outlining the plan for implementation for the previously chosen organization and contemporary management technique. The presentation must include a biblical integration in the discussion of the contemporary management technique selected and its implementation for the organization. The PowerPoint presentation must be presented in a 15-20-minute video through Kaltura. The PowerPoint/Kaltura presentation must utilize the course textbook, the Bible, and at least 3 additional scholarly sources. A reference page/slide in current APA formatting must be included. PowerPoint presentation/Kaltura video must be uploaded into Canvas.

The student will complete 3 quizzes based on the Learn material for the assigned modules. The open-book/open-notes quizzes contain 50 multiple-choice and true/false questions. The student will have 2 hours and 30 minutes to complete each quiz. Some of the questions will be computational in nature; however, all will require the student to analyze, synthesize, and apply the Learn material in order to produce the correct answer. 


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