As the core class for MBA students on management accounting, this class ensures that students understand how to estimate costs and benefits of alternative decisions, balance short run and long run cost decisions, focus on value chain analyses of target costs and quality costs, and develop effective and appropriate performance measures for individuals and organizations. Students learn to develop and communicate effective performance evaluations for employees that are bound and reflective of actual performance results and targets. The Balanced Scorecard framework for holistic performance measurement is introduced as a module in the class along with a consideration of the triple bottom line approach to measurement.