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Strategic Costing

Objectives

This course also aims to provide state-of-the-art thinking on recent innovations in management accounting and control systems, including, Activity-Based Costing (ABC) systems, Time- Driven Activity-Based Costing (TDABC), Costs of Quality, Target Costing, Kaizen Costing and Life-Cycle Costing, in order to help students better understand management accounting topics and issues from a managerial perspective. The course integrates a conceptually sound and practically relevant perspective on the role of management accounting and control information in informing important decisions made by business managers.

 

General characterization

Code

2646

Credits

3.5

Responsible teacher

Marta Malheiro De Almeida

Hours

Weekly - Available soon

Total - Available soon

Teaching language

English

Prerequisites

n/a 


Bibliography

Bhimani, A., Horngren, C.T., Datar, S.M. and Rajan, M. (2015) Management and Cost Accounting, 6th Edition, Pearson (ISBN 978-129-206-346-1)

Garrison, R., Noreen, E. and Brewer, P. (2014) Managerial Accounting, 15th Edition, McGraw-Hill (ISBN 007-8- 256-3x) 


Teaching method

The course comprises 6 classes (3 hours each), which consist of presentations about the theoretical aspects of each topic and their application to real-life situations. Powerpoint handouts will be provided. The teaching approach will be based on exercises / case studies, class presentations and discussions with students to foster the development of theoretical and practical knowledge about the concepts, the systems and practices of strategic costing. Classroom attendance and active participation is expected and required. Students are also encouraged to do some homework regarding the fulfilment of the objectives of the course. 

 

Evaluation method

On-going assessment (20%)

Group written assessment (30%)

Final exam (50%) 


Subject matter

PART I - THE RISE AND FALL OF MANAGEMENT ACCOUNTING 

PART II - COST ASSIGNMENT 

PART III - INFORMATION FOR DECISION-MAKING

PART IV - STRATEGIC COST MANAGEMENT