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Course Online Syllabus

Fall 2011

Department ACCTCourse Number6352 Section Number25073
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

  1. Develop teaching/learning practices as listed in the TexES Standards
  2. 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.
  3. Evaluate the management role in the identification of the value chain and implementation of strategic cost management systems.
  4. 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.
  5. Analyze the conditions and requirements necessary for successful use of activity-based costing systems.
  6. Analyze major contemporary issues that have emerged in strategic cost management.

Major Assignments/Exams

Teaching in the field/placement 1  
Teaching in the field/placement 2  
Harvard Business Cases Analyses (Group) 200 points
Mid-term Exam (Individual) 300 points
Final Exam (Individual) 300 points
Learning Activities and Discussion (Individual) 200 points

Required Reading

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
  • 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
  • Thanksgiving Holiday
  • Final Exam - 12/3 (Sat)