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Management Accounting and Control >> Content Detail


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LEC #TOPICSREADINGS*CASES
1Introduction and Case DiscussionChapter 1
2The Nature of CostsChapter 2Practice Case: Barton, Thomas L., William G. Shenkir and Brian C. Marinas. Instructional Case - Main Line vs. Basinger: A Case in Relevant Costs and Incremental Analysis. Issues in Accounting Education. Sarasota: Spring 1996. Vol. 11, Iss. 1, pp 163, 2 pgs.
3Economics of OrganizationsChapter 4
4Performance MeasurementChapter 5
5Performance MeasurementPractice Case: Bruns, Jr., William J. and Roger Atherton. Western Chemical Corp.: Divisional Performance Measurement (A). Harvard Business School Case No. 9-196-079. Boston: Harvard Business School, 1999.
6Balanced Scorecard and EVA ArticlesPacket
7Budgets and BudgetingChapter 6
8Cost Allocation

Chapter 7
Chapter 8

9Cost Allocation

Chapter 7
Chapter 8

10Absorption Cost Systems

Chapter 9
Chapter 10
Chapter 11

11Absorption Cost Systems

Chapter 9
Chapter 10
Chapter 11

Case 1: Cooper, Robin and Patricia J. Bost. Bridgeton Industries: Automotive Component & Fabrication Plant. Harvard Business School Case No. 9-190-085. Boston: Harvard Business School, 1993.
12Standard Costs

Chapter 12
Chapter 13

13Variance Analysis

Chapter 12
Chapter 13

Case 2: Merchant, Kenneth A. and Lourdes Ferreira. Scovill, Inc.: NuTone Housing Group. Harvard Business School Case No. 9-186-136. Boston: Harvard Business School, 1993.
14ABC and Target CostingCase 3: Wruck, Karen H. and Robin Cooper. Siemens Electric Motor Works. Harvard Business School Case No. 9-190-052. Boston: Harvard Business School, 1989.
15Costing ProblemsCase 4: Cooper, Robin and Dagmar Bottenbruch. Mueller-Lehmkuhl GmbH. Harvard Business School Case No. 9-187-048. Boston: Harvard Business School, 1990.
16Costing ProblemsCase 5: Bruns, Jr., William J. Destin Brass Products Co. Harvard Business School Case No. 9-190-089. Boston: Harvard Business School, 1997.
17Management Accounting and the Changing EnvironmentChapter 14Case 6: Kaplan, Robert A. Kanthal (A). Harvard Business School Case No. 9-190-002. Boston: Harvard Business School, 2001.
18Summary and Review
Final Exam as scheduled

*  Skip all chapter appendices.

 


 



 








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