HB2504
University Of Houston-Victoria
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Course Online Syllabus
Spring 2012
| Department | ACCT | Course Number | 6352 | Section Number | 23647 |
| 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
| Case Analysis (Group) | 200 points | ||
| Mid-term Exam (Individual) | 300 points | ||
| Final Exam (Individual) | 300 points | ||
| Learning Activities and Discussion (Individual) | 200 points |
Required Reading
Various, Harvard Business Cases, ed., ISBN .
Atkinson, Kaplan, Matsumura, and Young, Management Accounting,6th ed., ISBN 0137024975.
Recommended Reading
No additional readings have been recommended for this course.
List of Discussion/Lecture Topics
- Ch 1: Management Accounting Information and Decision-Making
- Ch 2: Balanced Scorecards;
- Ch 3: Using Costs in Decision Making
- Ch 4: Accumulating and Assigning Costs to Products
- Ch 5: Activity-Based Cost Systems
- Ch 6: Measuring and Managing Customer Relationships
- Ch 6 (Continued)
- Mid-Term - 3/10 (Sat)
- Spring Break - No Class
- Ch 7: Measuring and Managing Process Performance
- Ch 8: Measuring and Managing Life-Cycle Costs
- Ch 9: Behavioral and Organizational Issues in MACS
- Ch 10: Using Budgets for Planning and Coordination
- Ch 11: Financial Control
- Ch 11 (Continued)
- Final Exam - 5/5 (Sat)
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