Accounting (ACCT) 454

Decision Analysis (Revision 6)


Revision 6 is closed for registrations, replaced by current version

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Delivery Mode: Individualized study online or grouped study** (check locations) - both options with eTextbook

Credits: 3

Area of Study: Applied Studies
(Business and Administrative Studies)

Prerequisites: ACCT 355 and either MATH 215 or MGSC 301 and MGSC 312.

Faculty: Faculty of Business

ACCT 454 is not available for challenge.

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**Note: Students registering in grouped study mode are advised that there may be some differences in the evaluation and course materials information indicated below. To obtain the most up-to-date information, contact the Faculty of Business Student Support Centre at 1-800-468-6531.


ACCT454: Decision Analysis provides advanced coverage of managerial accounting concepts and the use of accounting information for managerial decision making. This course aims to develop a conceptual understanding of the role of management accounting information in supporting management decisions. Through a case-based approach, you will apply cost management theory to real-life scenarios. Along the way, you will develop your ability to assess a managerial situation and apply the appropriate managerial accounting tools or theory to develop your analysis and recommendations.


The course comprises 10 lessons.

  • Lesson 1: Strategy, Management Accounting, and Decision Analysis
  • Lesson 2: Using Costs in Decision Making
  • Lesson 3: Activity-Based Costing Systems and Activity-Based Management
  • Lesson 4: Measuring and Managing Customer Relationships
  • Lesson 5: Measuring and Managing Process Performance
  • Lesson 6: Measuring and Managing Life Cycle Costs
  • Lesson 7: Behavioural and Organizational Issues in Management Accounting and Control Systems
  • Lesson 8: Using Budgets for Planning and Coordination
  • Lesson 9: Investment Decisions and Capital Budgeting
  • Lesson 10: Responsibility Accounting and Financial Control


To receive credit for ACCT 454, you must obtain a grade of “D” (50 percent) or better on the Final Examination and an overall course grade of at least a “D” (50 percent).

Assignment 1 Assignment 2 Assignment 3 Final Exam Total
15% 15% 20% 50% 100%

To learn more about assignments and examinations, please refer to Athabasca University's online Calendar.

Note: Students planning to transfer this course to a Chartered Professional Accountant designation are advised that they will be required to achieve a grade higher than the minimum passing grade. See CPA Requirements for details.

Course Materials


Registration in this course includes an electronic textbook. For more information on electronic textbooks, please refer to our eText Initiative site.

Atkinson, A.A., Kaplan, R.S., Matsumura, E.M., & Young, S.M. (2011). Management accounting: Information for decision-making and strategy execution (6th edition). Pearson Higher Education. ISBN 978-1-26-956931-6

The textbook publisher is offering a print-on-demand option in which you may purchase an unbound copy of the textbook at a discounted rate; you can also acquire a print textbook on your own, if you wish.

Other Resources

All other learning resources will be available online.

Software Requirement

Microsoft Office (Excel).

Current Grouped Study Locations

Athabasca University reserves the right to amend course outlines occasionally and without notice. Courses offered by other delivery methods may vary from their individualized-study counterparts.

Opened in Revision 6, October 16, 2013.

View previous syllabus