Abrams Company
100
Take-Home Examination 100
In-Class Discussion 100
Total 400
Note: Recorded points will be rescaled to reflect these weights in the final grade determination
TOPICAL OUTLINE OF COURSE
ACCOUNTING MEASUREMENT FOR MANAGEMENT CONTROL
Introduction and Review (Stewart Box)
Production Cost Measurement (Societé Bonlieu)
Cost Allocation (Williamson Chocolate)
Standard Costs and Variances
Financial Performance Reports (Boston Creamery)
Absorption and Variable Costing (Solartronics)
Cost Analysis and Decisions (Wellesley Paint)
ACTIVITY-BASED COSTING AND STRATEGY IMPLEMENTATION
Cost and Activity (Destin Brass)
Cost and Resource Capacity (Micro Devices Division)
Cost and Price (Allied Office Products)
ACCOUNTING CONTROL AND ORGANIZATIONAL STRUCTURE
Controllers and Managers (Rendell)
Responsibility Centers (Whiz Calculator)
Profit Centers (Abrams Company)
Transfer Pricing (Birch Paper)
Investment Centers (Quality Metal Service Center)
BUDGETS, VALUE-CHAIN ANALYSIS, AND STRATEGY
Budgets and Behavior (Sound Dynamics)
Strategy and the Value Chain (Dairy Pak)
Strategy and Control (Copley Manufacturing)
ACCOUNTING 823: COST AND MANAGEMENT
ASSIGNMENTS
Spring Quarter 2002
I. ACCOUNTING MEASUREMENT FOR MANAGEMENT CONTROL
Session 1: Monday, April 1, 2002
Topic: Introduction and Review
Read: "The Nature of Management Control" (Ch. 1 in A&G)
PPT Notes in Course Packet
Case: Stewart Box Company (Case 1-3 in A&G)
Session 2: Wednesday, April 3, 2002
Topic: Production Cost Measurement
Read: PPT Notes in Course Packet
Case: Societé Bonlieu [S] – attempt requested calculations
Optional: Review chapters on basic job order and process cost systems in any good cost accounting text.
Session 3: Monday, April 8, 2002
Topic: Cost Allocation
Read: PPT Notes in Course Packet
Case: Williamson Chocolate [S]
Optional: Review chapters on cost allocation (support/service departments and joint products) in any good cost accounting text.
Session 4: Wednesday, April 10, 2002
Topic: Standard Costs and Overhead Variances
Read: PPT Notes in Course Packet
Charles T. Horngren, “A Contribution Margin Approach to the Analysis of Capacity Utilization,” The Accounting Review (April 1967), pp. 254-264.
Case: Philip Henry [S] - consider variance analysis issues only
Optional: Review chapters on standard cost systems in any good cost accounting text.
Session 5: Monday, April 15, 2002