HB2504
University Of Houston-Victoria
Click here to open a new window to search Spring 2013 – Current Instructor & Course Information
Course Online Syllabus
Spring 2011
| Department | ACCT | Course Number | 6352 | Section Number | 23516 |
| Name of Course | Strategic Cost Management | ||||
| Name of Instructor | Lee,Yong-Gyo | ||||
This information may not constitute all course policies; students are responsible for all course requirements established by their instructors during the semester and all institutional policies as established in the UHV student handbook. | |||||
Learning Objectives
As a result of this course, students will
- Identify a number of cost and management accounting issues relating to the design and implementation of corporate strategy, marketing, value-based and other resource management models.
- Evaluate the management role in the identification of the value chain and implementation of strategic cost management systems.
- Apply the basic conventions and doctrines of managerial and cost accounting and other generally accepted strategic cost management principles that may be used across the various functions of business organizations.
- Analyze the conditions and requirements necessary for successful use of activity-based costing systems.
- Analyze major contemporary issues that have emerged in strategic cost management.
Major Assignments/Exams
| Harvard Business Cases Analyses (Group) | 200 | ||
| Homework Assignments (Individual) | 200 | ||
| Class Activities and Discussion (Individual) | 100 | ||
| Mid-term Exam (Individual) | 250 | ||
| Final Exam (Individual) | 250 |
Required Reading
Kaplan and Various Authors, Harvard Business School Cases/Articles, ed., ISBN .
Atkinson, Kaplan, Matsumura, and Young, Management Accounting,5th ed., ISBN 0136005314.
Recommended Reading
No additional readings have been recommended for this course.
List of Discussion/Lecture Topics
- Ch 1: Management Accounting Information
- (Continued)
- Ch 2: Cost Management
- Ch 3: Traditional Cost Management
- Ch 4 Activity-Based Cost Systems
- (continued)
- Ch 5: Activity and Process Decision
- Mid-Term 3/12 (Sat)
- Spring Break
- Ch 6: Pricing and Product Planning
- Ch 7: Accessing Performance
- Ch 8: Motivating Behavior in MACS
- Ch 9: Balanced Scorecards
- (continued)
- Ch 10: Using Budgets Achieve Objectives
- Final Exam 5/7 (Sat)
Social Networks
