Advanced Management Accounting, Fall 2000 (Thursdays, 6:25 9:05 M!

! Professor Rong-Ruey Duh Professor Shu-hsing Li Room 905, College of Management Room 1006, College of Management Tel !"6"-0!"1 #$%t& !9''( Tel !"6"-0!"1 #$%t& !99'( Rr)uh*m+a&ntu&e)u&t, shli*m+a&ntu&e)u&t, Required Textbooks and Course Materials Kaplan, R. S. and A. A. Atkinson, Advanced Management Accounting, 3rd Edition, Prentice Hall, 199 . !KA" S#ank, $. and %. &ovindara'an, Strategic (ost Management, )ree Press, 1993. !S&" Related Readings and (ases *+o ,e determined-. Recommended .loc#er, E. $., K. H. (#en and +. /. 0in, (ost Management1 A Strategic Emp#asis, 2r3in4Mc&ra35Hill, 1999. .loc#er, E. $., K. H. (#en and +. /. 0in, (ases 6 Readings in Strategic (ost Management, 2r3in4Mc&ra35Hill, 1999. !.(0" (ooper, R., /#en 0ean Enterprises (ollide, Harvard .usiness Sc#ool Press, 1997. (ooper, R., R. S. Kaplan, 0. S. Maisel, E. Morrisse8, and R. M. 9e#m, 2mplementing Activit85.ased (ost Management1 Moving :rom Anal8sis to Action, Montvale, ;.$.1 2nstitute o: Management Accountants, 199<. $o#nson, H. +., and R. S. Kaplan, Relevance 0ost1 +#e Rise and )all o: Management Accounting, Harvard .usiness Sc#ool Press, 19 =. * >oung, M., Readings in Management Accounting, <nd Edition, Prentice Hall, 199=. !>" Course Objectives +raditional management accounting #as lost its relevance in t#e current competitive ,usiness environment. +#is course 3ill provide t#e students 3it# some insig#ts on #o3 to restore t#e relevance o: management accounting in t#e overall success o: organi?ation. Particularl8 3e 3ill emp#asi?e t#e linkage o: management accounting 3it# t#e :irm@s strateg8 so t#at management accounting can ,e used to improve t#e :irm@s competitive advantages. )or t#ose students 3it#out ,asic managerial accounting kno3ledge, t#e teAt,ook o: .loc#er, (#en and 0in is recommended ,e
1

used 3it# t#e reBuired teAt,ooks. Grading 2ndividual Per:ormance (lass Participation EAam &roup Per:ormance (ase Stud8 )ield Pro'ect Topics and Schedule Session 1 *1C474Management accounting1 past, no3 and :uture KA52ntroduction >51.1 Elliot, E+#e t#ird 3ave ,reaks on t#e s#ores o: accounting,F Accounting Hori?ons, $une 199<, pp.G15 7. $o#nson and Kaplan, (#s. 15 . (ost estimation and assignment KA5(#s. 163 >5H.1 Kaplan, E>esterda8@s accounting undermines production,F H.R, $ul85August 19 H, pp.9751C1. Merc#ant and S#ields, E/#en and 3#8 to measure costs less accuratel8 to improve decision making,F Accounting Hori?ons, $une 1993, pp.=G5 1. Activit85,ased costing KA5(#. H .(0, EAppl8ing over#ead1 #o3 to :ind t#e rig#t ,ases and rates,F pp.1CH51C . )oster 6 &upta, EManu:acturing over#ead cost driver anal8sis,F $AE, 199C, pp.3C9533=. Activit85,ased management and its implementation KA5(#. 7 (ooper et al. (#s. H613 .(0, EHo3 A.( c#anged t#e post o::ice,F pp.G<5G . Kaplan, E)leAi,le ,udgeting in an activit85,ased costing :rame3ork,F Accounting Hori?ons, $une 199H, pp.1CH51C9.
<

1CD 7CD <CD <CD

Session < *1C41<4-

Session 3 *1C4194-

Session H *1C4<G4-

Session 7 *114<4-

(ost5,ased management s8stems KA5(#. G (ooper, (#. 11 .(0, E+arget costing at 2++ automotive,F pp.=95 3. S#i#, E(orporate #ierarc#8 and goal attaina,ilit8,F AR, 9cto,er 199 , pp.77=57GH.

Session G *11494-

Annual ,udgeting, standard costing and capacit8 utili?ation KA5(#s. < 6 1H .(0, EHo3 c#allenging s#ould pro:it ,udget targets ,e,F pp.13H513 . .(0, E%ariance anal8sis re:ines over#ead cost controlF pp.<3=5 <H<. (#o3, E+#e e::ects o: 'o, standard tig#tness and compensation sc#eme on per:ormance1 an eAploration o: linkages,F AR, 9cto,er 19 3, pp.GG=5G 7. (ase discussion on costing s8stems *+.AMid5term eAam *All materials discussed up to Session GIecentrali?ation and :inancial per:ormance measures KA5(#s. =, 9, 6 1C .(0, EJsing s#are#older value to evaluate strategic c#oice,F pp.31H5319. (ase discussion on costing s8stems *+.A-

Session = *1141G4Session *114<3Session 9 *1143C4-

Session 1C *1<4=4Session 11 *1<41H4-

Strategic per:ormance measurement and compensation s8stems KA5(#s. , 11, 6 13 .(0, EMeasuring learning costs,F pp.1C9511H. Sloan, EAccounting earnings and top eAecutive compensation,F $AE, 1993, pp.7751CC. (apital eApenditure and risk management KA5(#. 1< .(0, EAssessing risk and uncertaint8 in ne3 tec#nolog8 investments,F pp.1GG51 C. (ase discussion on per:ormance measurement *+.AH

Session 1< *1<4<14-

Session 13 *1<4< 4-

Session 1H *1474-

Strategic cost management and value c#ain anal8sis S&5(#s. 153 )uller, 9@(onor and Ra3linson, E+ailored logistics1 t#e neAt advantage,F H.R, Ma85$une 1993, pp. =59 . )inal eAam
*All materials discussed :rom sessions 9 to 1H-

Session 17 *141<Session 1G *14194-

)ield pro'ect presentation