Abbreviated Schedule
| LEC # | TOPICS | READINGS* | CASES |
|---|---|---|---|
| 1 | Introduction and Case Discussion | Chapter 1 | |
| 2 | The Nature of Costs | Chapter 2 | Practice 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. |
| 3 | Economics of Organizations | Chapter 4 | |
| 4 | Performance Measurement | Chapter 5 | |
| 5 | Performance Measurement | Practice 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. | |
| 6 | Balanced Scorecard and EVA Articles | Packet | |
| 7 | Budgets and Budgeting | Chapter 6 | |
| 8 | Cost Allocation |
Chapter 7 |
|
| 9 | Cost Allocation |
Chapter 7 |
|
| 10 | Absorption Cost Systems |
Chapter 9 |
|
| 11 | Absorption Cost Systems |
Chapter 9 |
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. |
| 12 | Standard Costs |
Chapter 12 |
|
| 13 | Variance Analysis |
Chapter 12 |
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. |
| 14 | ABC and Target Costing | Case 3: Wruck, Karen H. and Robin Cooper. Siemens Electric Motor Works. Harvard Business School Case No. 9-190-052. Boston: Harvard Business School, 1989. | |
| 15 | Costing Problems | Case 4: Cooper, Robin and Dagmar Bottenbruch. Mueller-Lehmkuhl GmbH. Harvard Business School Case No. 9-187-048. Boston: Harvard Business School, 1990. | |
| 16 | Costing Problems | Case 5: Bruns, Jr., William J. Destin Brass Products Co. Harvard Business School Case No. 9-190-089. Boston: Harvard Business School, 1997. | |
| 17 | Management Accounting and the Changing Environment | Chapter 14 | Case 6: Kaplan, Robert A. Kanthal (A). Harvard Business School Case No. 9-190-002. Boston: Harvard Business School, 2001. |
| 18 | Summary and Review | ||
| Final Exam as scheduled |
* Skip all chapter appendices.
