ACC 359 Atiase Fall 10 Syllabus

ACC 359 Atiase Fall 10 Syllabus - University of Texas at...

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University of Texas at Austin Course Outline McCombs School of Business Fall 2010 Department of Accounting ACC 359 Cost and Management Accounting Professor K. Rowland Atiase Office : CBA 4M.248 Office Phone : 471-5841 Office Hours : MW 1:45 – 2:45 p.m., and by appointment E-Mail : [email protected] TAs : Ryan Kahanek Robert Shannon Office : CBA 4.304A, Space C CBA 4.304A, Space A Hours : Tu. 11:00 – 12:15 p.m. and by appt. Tu. 12:30 – 1:30, Th. 3:30 – 5:30 and by appt. E-Mail : [email protected] [email protected] Required Texts : Horngren, Datar, Foster, Rajan, & Ittner, Cost Accounting: A Managerial Emphasis (13th Ed.) , Fall 1986, pp. 268-281.* (E&Y Guide), Wiley & Sons, ACC 359, Cost and Management Accounting Readings, Handouts (HOs), Cases and Solutions Package . Available at Speedway Copy and Printing, Dobie Mall (478-3334). * Included in the ACC 359 Course Package. Course Objectives : This course will cover managerial cost accumulation concepts and techniques for Product and Service Costing, Planning and Control, as well as Non-routine Managerial Decisions. Modern management accountants are not only concerned with how cost data are transformed in to cost accounting information but more importantly how to use cost accounting information to aid managerial goals. It is the
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case, however, that one cannot effectively use cost information without a good understanding of how various cost accounting information are generated. The course will provide students with a good exposure to topics on current and emerging concepts, practices and developments in Total Cost Management (TCM) including Activity-Based Costing (ABC), Benchmarking and Best Practices (BBP), Customer Costing (CC), Business Process Analysis (BPA), Business Process Improvement (BPI), Cost-Volume-Profit Analysis under Absorption and Direct Costing, Relevant Costing, Strategic Cost Management (SCM), and Transfer Pricing in Perfect and Imperfect Intermediate Product Markets. The course should develop the student's understanding, skill, and analytic ability in management accounting to the level where he or she can function effectively (and efficiently) as a professional management accountant in industry, in public accounting, in management consulting, in government, or in personal business management. : This course, though not difficult conceptually, will undoubtedly be demanding in time and effort. Thus students may be well-advised to plan to allocate adequate time to the study of the material. The only path to success in this course is for the student to complete (or at least attempt) the reading and written home assignments regularly and on time (i.e., before each class meeting.) Note: Basic algebraic and quantitative skills are assumed. Written homework (in pencil) is due at the beginning of each class session for
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This note was uploaded on 09/09/2011 for the course ACC 359 taught by Professor Atiase during the Spring '07 term at University of Texas.

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ACC 359 Atiase Fall 10 Syllabus - University of Texas at...

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