Abrams Company
2002
Topic: Financial Performance Reports
Read: "Analyzing Financial Performance Reports" (Ch. 9 in A&G)
PPT Notes in Course Packet
Case: Boston Creamery [Case 8-2 in A&G]
Session 6: Wednesday, April 17, 2002
Topic: Absorption and Variable Costing
Read: PPT Notes in Course Packet
James Largay, "Microeconomic Foundations of Variable Costing," Accounting Review, 58:4 (1973), pp. 115-199 [S]
Case: Solartronics, Inc. [Case 9-2 in A&G]
Optional: Review chapters on variable costing in any good cost accounting text.
Session 7: Monday, April 22, 2002
Topic: Cost Analysis and Decisions
Read: PPT Notes in Course Packet
Case: Wellesley Paint [S]
Optional: Review chapter on cost and decisions in any good cost accounting text.
II. ACTIVITY-BASED COSTING AND STRATEGY IMPLEMENTATION
Session 8: Wednesday, April 24, 2002
Topic: Cost and Activity
Read: PPT Notes in Course Packet
Case: Destin Brass [S]
Optional: Review chapter on cost and decisions in any good cost accounting text.
Session 9: Monday, April 29, 2002
Topic: Cost and Resource Capacity
Read: PPT Notes in Course Packet
Gordon Shillinglaw, “The Concept of Attributable Cost,” Journal of Accounting Research, I (1963), pp. 73-85.
Case: Micro Devices Division [S]
Session 10: Wednesday, May 1, 2002
Topic: Cost and Price
Read: Case: Allied Office Products (Case 7-1 in A&G)
Session 11: Monday, May 6, 2002
FIRST EXAMINATION: The First Examination will be a mixture of computational exercises and short essays covering Sessions 1-10. It will be given in class under Aopen-book@ conditions.
III. ACCOUNTING CONTROL AND ORGANIZATIONAL STRUCTURE
Session 12: Wednesday, May 8, 2002
Topic: Controllers and Managers
Read: ABehavior in Organizations@ (Ch. 2 in A&G)
Case: Rendell Company (Case 2-3 in A&G)
Video: AIt=s Up to You@
Session 13: Monday, May 13, 2002
Topic: Responsibility Centers
Read: "Responsibility Centers: Revenue and Expense Centers" (Ch. 3 in A&G)
Case: Whiz Calculator Company (Case 3-4 in A&G)
Session 14: Wednesday, May 15, 2002
Topic: Profit Centers
Read: "Profit Centers" (Ch. 4 in A&G)
Case: Abrams Company (Case 4-4 in A&G)
Session 15: Monday, May 20, 2002
Topic: Transfer Pricing
Read: ATransfer Pricing@ (Ch. 5 in A&G)
PPT Notes in Course Packet
Case: Birch Paper Company (Case 5-2 in A&G)
Session 16: Wednesday, May 22, 2002
Topic: Investment Centers
Read: "Measuring and Controlling Assets Employed" (Ch. 6 in A&G)
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