Uowd Acy312 Subject Outline

SUBJECT SCHEDULE

Session Lecture Topics | Related text | Tutorial Activities |

1 Review of cost terms, classifications, Behaviour& accumulation | 2, 3 & 5 | 2-27, 2-38, 3-33, 3-45, 5-28, 5-29, 5-30 |

2 Pricing Decisions | 12 | 12-21, 12-25, 12-30, 12-37 |

3 Cost Allocation, Customer Profitability analysis, and Sales-Variance analysis | 14 | 14-29, 14-32, 14-38, 14.39 |

4 Process costing | 17 | 17-24 to 28, 17-41 |

5 Spoilage, Rework, and Scrap | 18 | 18-16, 18-21, 18-23, 18-25, 18-28, 18-29 |

6 Midterm Exam | Ch 12,14,17 | Discuss the exam |

7 Strategy, balanced Scorecard, & strategic profitability analysis | 13 | 13-24, 13-25, 13-26, 13-27,13-30 |

8 Balanced Scorecard: quality, time, and the theory of constraints | 19 | 19-19, 19-21, 19-22, 19-34, 19-37 |

9 Inventory Management, JIT, and simplified costing methods | 20 | 20-26, 20-28, 20-33, 20-34, 20-35 |

10 Capital Budgeting & cost analysis | 21 | 21-29, 21-31, 21-34, 21-35 |

11 Management control systems, transfer pricing, and multinational considerations | 22 | 22-27, 22-28, 22-29, 22-30, 22-36 |

12 Performance measurement, compensation, and the multinational considerations | 23 | 23-25, 23-27, 23-31, 23-32, 23-33 |

13 Examination Preparation & Revision |

Order and selection of topics is subject to modification depending on available time, resources and pace

3.1 TUTORIAL SCHEDULE

Session | Tutorial/Computer Lab Activities | Tests/ Assignments |

1 | Review of cost terms, classifications, Behaviour & accumulation – Chapter 2, 3 & 5 | |

2 | Pricing DecisionsChapter 12 | 2-27, 2-38, 3-33, 3-45, 5-28,...