ACC-IntroductiontoCostAccounting - Introduction to Cost...

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Introduction to Cost Accounting Course Module in Accounting Course Modules help faculty select and sequence HBS Publishing titles for use in segments of a course. Each module represents subject matter experts’ thinking about the best materials to assign and how to organize them to facilitate learning. In making selections, we’ve received guidance from faculty at Harvard Business School and other major academic institutions. Each module recommends four to six items. Whenever possible at least one alternative item for each main recommendation is included. Cases form the core of many modules, but we also include readings from Harvard Business Review , HBS background notes, and other course materials. I. Overview of Suggested Content (HBS case unless otherwise noted) Title Author Product Number Publication Year Pages Teaching Note 1. Introduction Introduction to Cost Accounting Systems (HBS Online tutorial) Hawkins 105701 2006 2 hours -- Alternative: Introduction to Cost-Accounting Systems (HBS note) Hawkins 105039 2004 11p -- 2. Cost Allocation Seligram, Inc.: Electronic Testing Operations Cooper 189084 1988 (Rev. 1993) 11p 191020 Alternative: Colorscope, Inc Narayanan 197040 1996 (Rev. 1998) 16p 198110 3. Activity-Based Costing Wilkerson Co. Kaplan 101092 2001 (Rev. 2003) 4p 104002 Alternative 1: ABC Pen Factory Tutoria l Kaplan 103704 2003 2 hours -- Alternative 2: Destin Brass Products Co. Bruns Jr 190089 1989 (Rev. 1997) 10p 191029 4. Cost Control Peoria Engine Plant (A) Kaplan 193082 1992 (Rev. 1997) 28p 193186 and Romeo Engine Plant (Abridged Version) Kaplan 197100 1993 10p 5. Capacity Costing Anagene, Inc . Kaplan 102030 2001 (Rev. 2004) 17p 102078 Alternative: Micro Devices Cooper 191073 1990 13p 191175 6. Customer Profitability Internet Customer Acquisition Asis Martinez- 103021 2003 19p 104004
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Strategy at Bankinter Jerez Alternative: Kanthal (A) and Kanthal (B) Kaplan 190002 190003 1989 (Rev. 2001) 13p 4p 190115 II. Rationale for selecting and sequencing the items in this module The online tutorial in Segment 1 provides an accessible yet in-depth overview of the design and purpose of cost accounting. It includes several interactive exercises on the steps involved in allocating indirect costs and discusses variations of cost systems. Visual diagrams demonstrate the flow of costs. The alternative paper note covers the same basic definitions with brief numerical examples. In Segment 2, Seligram and the alternative Colorscope case are good introductory cases on cost allocation. Seligram describes a factory's proposed transition to a multi-cost center allocation system to more accurately reflect increasing product diversity. Colorscope is a multi-faceted case that can also be used in a module focused on Activity-Based Costing. Segment 3 introduces Activity-Based Costing (ABC). The Wilkerson case illustrates ABC as a solution to
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This note was uploaded on 09/05/2011 for the course ACCT 4243 taught by Professor Chaplin during the Spring '11 term at Fairleigh Dickinson.

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ACC-IntroductiontoCostAccounting - Introduction to Cost...

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