University Of Houston-Victoria
Course Online Syllabus
|Department||ACCT||Course Number||6352||Section Number||24953|
|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.
|Case Analysis (Group)||200 points|
|Mid-term Exam (Individual)||300 points|
|Final Exam (Individual)||300 points|
|Learning Activities and Discussion (Individual)||200 points|
Atkinson, Kaplan, Matsumura, and Young, Management Accounting,6th ed., ISBN 0137024975.
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;
- Labor Day - No Class
- Ch 3: Using Costs in Decision Making
- Ch 4: Accumulating and Assigning Costs to Products
- Ch 5: Activity-Based Cost Systems
- Case #1
- Mid-Term - 10/8 (Sat)
- Ch 6: Measuring and Managing Customer Relationships
- Ch 7: 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
- Case #2
- Final Exam - 12/3 (Sat)