University Of Houston-Victoria
Course Online Syllabus
|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.
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.
|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|
Kaplan and Various Authors, Harvard Business School Cases/Articles, ed., ISBN .
Atkinson, Kaplan, Matsumura, and Young, Management Accounting,5th ed., ISBN 0136005314.
No additional readings have been recommended for this course.
List of Discussion/Lecture Topics
- Ch 1: Management Accounting Information
- Ch 2: Cost Management
- Ch 3: Traditional Cost Management
- Ch 4 Activity-Based Cost Systems
- 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
- Ch 10: Using Budgets Achieve Objectives
- Final Exam 5/7 (Sat)