|Course Number||ACCT 6352 - 18503|
|Course Title||Strategic Cost Management|
|Office Hours||Office Hours: Wednesday 6:30pm-7:00pm (Cinco/Victoria Alternatively); Tuesday 10:00am-12:30pm (Virtual Office at: https://meetonline.uhv.edu/drkuang/); or by appointment|
Prerequisites for a course exist because the School of Business Administration faculty have determined that the knowledge, skills, and/or exposure students receive through the prerequisites is critical to their success in the course and their ability to contribute to their fellow students' learning experience. In addition, taking your core courses and concentration or elective courses in a prescribed sequence prepares you to integrate the knowledge and skills you are acquiring properly. Students bear the responsibility for verifying that they have the appropriate prerequisites for their courses. Students who enroll in a course without completing the prerequisites risk being dropped from the class at any time during the semester should their lack of prerequisites come to light. In addition, students who enroll without the prerequisites and as a result find themselves at a disadvantage in meeting course objectives will have no redress with the instructor.
This course emphasizes the integration of cost analysis and strategic analysis. Coverage includes activity based costing, target costing, value chain analysis, performance measurement matrices (e.g. balanced scorecard), strategic positioning, and product life cycle costing and management.
Blocher, Stout, Juras, Cokins, Cost Management: A Strategic Emphasis, 6th ed., McGraw-Hill Irwin, ISBN 9780078025532(Required)
Kaplan and Various Authors, Harvard Business Cases, Harvard Business Publishing, (Required)A list of the case titles and numbers, along with ordering instructions, will be provided in Harvard Business Education site: https://cb.hbsp.harvard.edu/cbmp/access/27085741 You need to register on the site to create a user name if you do not already have one.Some course materials are PDF documents and you can open them with Adobe Reader.You will have access to the course materials for 6 months. After you register, you can get to the coursepack at any time by doing the following: 1. Visit hbsp.harvard.edu and log in. 2. Click My Coursepacks, and then click Summer 2014 - Strategic Cost Management (Online)
The Victoria College Bookstore carries textbooks for all UHV SBA courses.
Students may use the publishing information posted above to order their textbooks from their favorite book vendor. However, before doing so you should find out what your vendor's anticipated shipping time is, and what their return policy is. Also, you should not write in or remove shrinkwrap from any textbook or materials you purchase from any vendor until the first class day in the event that:
In addition, be aware that, on occasion, certain outside vendors may substitute an international version of a textbook for the version you have requested without notice. International versions of textbooks may be quite different from the editions we require.
The mission of the UHV MBA program is to provide individuals with the knowledge and skills needed to successfully manage organizations in a dynamic environment by offering an integrated curriculum that blends theoretical concepts with practical applications. Specifically, the MBA program seeks to develop in each graduate the capacity to:
To be a successful manager, one must understand the strategic management process. Strategic management consists of the anlaysis, decisions and actions an organization undertakes in order to create shareholder value and sustain competitive advantage. Strategic cost Management reveals whether the organization's strategies, implementation, and execution are indeed creating value, increasing efficiency, and promoting continuous improvement.
Strategic Cost Management introduces students to the techniques and processes available to assist managers in planning and controlling an organization's business activities. It deals in depth with the process of identifying, measuring, analyzing, interpreting and communicating information to managers in pursuit of the organization's goals and objectives. This course follows a strategic approach to explaining and understanding the cost management skills used by successful managers. After completing this course, students should be able to understand and use cost information to help them successfully manage their organization.
This course is comprised of five learning modules that constitute the major conceptual areas of Strategic Cost Management. These modules are
The School of Business Administration is accredited by AACSB International, the hallmark of excellence in management education. AACSB International accreditation represents the highest standard of achievement for business schools worldwide. Institutions that earn accreditation confirm their commitment to quality and continuous improvement through a rigorous and comprehensive peer review. AACSB International accreditation is the hallmark of excellence in management education. AACSB International accreditation adds value to your degree. The AACSB International accreditation standards require you to:
As a result of this course, students will:
Your letter grade is determined using the grade distribution that follows. You can calculate your percentage grade at any time in the semester by dividing the points you have accrued by the total points available up to that point. This percentage is then matched to a letter grade.
|A||90% or higher|
|B||80 to 89%|
|C||70 to 79%|
|D||60 to 69%|
|F||Less than 60%|
|Group Case Analyses||100 points|
|Individual Homework Assignments||48 points|
|Class and Discussion Board Participation||52 points|
|Mid-term Exam (Individual)||100 points|
|Final Exam (Individual)||100 points|
Three Cases will be assigned to study groups. Students as a group should analyze the case, provide a writing report and answer the required questions for each case. In addition, each group is required to present one selected case through AdobeConnect. Your group can earn up to 25 points for each case report and another 25 points for the AdobeConnect presentation. (Assessing Learning Objectives 4 and 5)
Homework is assigned for each chapter. As indicated in the course schedule,homework assignments are due by 11:59pm on the last day of each week (i.e., 11:59pm on Sundays). Late homework will NOT be accepted. Collected assignments will be checked for effort and completeness. Your final homework grade is 48 points ( chapters 1 and 18 assignments are not required to turn in; 6 points each chapter for 8 chapters;) Working on the homework problems will help you understand the materials and prepare for the exams. Solutions to homework assignments,including chapters 1 and 18, will be posted on the blackboard in the following week for study purpose. (Assessing Learning Objectives 1 and 3)
Assigned materials must be read as early as possible so you are able to participate in the discussion board (DB) questions. There are one DB question every two weeks (4 DB questions in total). The DBs will be open for a limited time and any late participation will not be used for grading purpose. Your could earn up to 52 points by participating in DBs. 13 points for each DB: up to 9 points from your own original posting and an additional 4 points from comments, questions, or responses to other student's posting (at least 2 comments are expected, 2 point each). Please list your reasons or thoughts while commenting on other's posts. A simple response with just "good post" or "I agree/do not agree with you" may not earn points for you. (Assessing Learning Objective 2)
Mid-term exam is based on the course contents of chapters 1,2,3,5,and 9 of the textbook. No makeup exams will be given without receiving prior permission. (Assessing Learning Objectives 1, 2, and 3)
Final exam (non-comprehensive) is based on the course contents of chapters 10, 11, 13, 14, and 18 of the textbook. No makeup exams will be given without receiving prior permission. (Assessing Learning Objectives 1, 2, and 3)
Your capacity to contribute to class discussions is directly related to your commitment to completing all reading assignments by the dates listed on the course schedule. Class participation grades will reflect both the quantity and the quality of your participation.
Make-up exams will only be given at the discretion of the instructor. Students are strongly cautioned to notify the instructor immediately if legitimate and insurmountable obstacles prevent them from participating in a scheduled exam session.
The due dates for all assignments will be strictly followed. Late assignments may or may not be accepted at the instructor’s discretion; should the instructor accept a late assignment, he or she may reduce the grade of the assignment the equivalent of one (1) letter grade for each day the assignment is late.
According to the UHV Student Handbook, students are expected to be diligent in their studies and regular in class attendance. A student whose absences are determined by the instructor to be excessive shall be dropped prior to the last day to drop a course or withdraw from UHV with a grade of W or F. For students enrolled in online courses, "absence" connotes a failure to engage in class participation activities on a weekly basis. If an unforeseen crisis (including family emergencies, professional obligations, and technical difficulties) prevents you from fulfilling your course obligations, you are responsible for alerting your instructor to the reason for and anticipate duration of your absence.
Teaching and learning is a partnership between faculty and students. I will fulfill my partnership obligations by serving as advisor, consultant, mentor and purveyor of general comments and clarifications of difficult or confusing concepts. To this end, I will respond to questions within 72 hours. You will fulfill your partnership obligations by being a fully participative, responsive, helping, and working team member of the class. You should check your UHV email frequently and respond to faculty in a timely fashion. Good business and professional etiquette is expected. No derogatory comments should be made. You may certainly disagree with others in class discussions, and you may state your disagreement (if you choose to); however, please do so in a polite manner.
Homework, take-home exams, case assignments and bulletin board participation all play an important role in your education in this course. They are an essential part of the learning process in that they require the synthesis and extension of concepts. They also help both the student and the instructor to evaluate one’s progress in mastering the material. Past experience indicates that generally the course material cannot be adequately mastered without active involvement on your part.
Discussion of homework assignments with others who are also struggling with them can be highly beneficial and is encouraged. Most real-life problems are solved through team efforts, and it is important to learn how to solve problems cooperatively. The interaction with others working on the same problem often reveals different approaches to common difficulties.
Each student is responsible for maintaining high standards of academic honesty and ethical behavior. In order that each student understands what is (or is not) acceptable behavior, the following guidelines are offered.
UHV’s Student Handbook contains a detailed description of the university’s Academic Honesty Policy. In addition, tutors at the Academic Center (see section below) are available to assist you in providing proper citations for your source materials.
The University of Houston System complies with Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990, pertaining to the provision of reasonable academic adjustments/auxiliary aids for students with a disability. In accordance with Section 504 and ADA guidelines, each University within the System strives to provide reasonable academic adjustments/auxiliary aids to students who request and require them. If you believe that you have a disability requiring academic adjustments/auxiliary aids, please contact your University’s student disability services center. University of Houston–Victoria, Office of Disability Services, 3007 N. Ben Wilson St., Suite 133-B University West, Victoria, TX 77901. Office phone – 361-570-4287; E-mail firstname.lastname@example.org; Website - www.uhv.edu/DisabilityServices
Per Texas state law, students will be excused from attending class and other required activities, including examinations, for the observance of a religious holy day, including travel for that purpose. A student whose absence is excused on these grounds will be allowed to take an examination or complete an assignment within one (1) week of the excused absence.
Students who feel they are the victims of sexual harassment may contact the Associate Vice President for Student Affairs at 361-570-4290 and/or the Director of Human Resources/Affirmative Action at 361-570-4800.
Students who have non-academic grievances or complaints may contact Student Services at 361-485-4409.
The Student Success Center offers writing assistance to all UHV students in the form of paper reviews by peer tutors. Tutors will aid students in looking more critically at their own writing to examine issues such as organization, structure, and development of ideas. To submit a document for online tutoring, or to schedule an appointment for face-to-face tutoring, please visit the Student Success Center online http://uhv.mywconline.com/. For more information about the Student Success Center and its library of online resources, visit the Center's Web site at http://www.uhv.edu/ac or stop by Suite 129 (University West in Victoria).