Universidad de Zamboanga - Ipil

School of Business and Management

Accountancy Department
SYLLABUS in STRATEGIC COST MANAGEMENT

Course Title : AE2

Course Credit : 3
Descriptive Title : STRATEGIC COST MANAGEMENT
Prerequisite Subject/s : None
Semester/School Year : 1st Semester, A.Y. 2019-2020
Curricular Year : 2nd Year
Degree : BACHELOR OF SCIENCE IN ACCOUNTANCY

Program Educational Outcomes (Business Administration program):

Upon completion of the BSBA program, students should:

1. Work effectively and independently in multi-disciplinary and multi-cultural teams.

2. Perform the basic functions of management such as planning, organizing, staffing directing and controlling.
3. Apply the basic concepts that underlie each of the functional areas of business (marketing, finance, human resource management, production and operations management,
information technology and strategic management) and employ these concepts in various business situations.
4. Select the Proper decision-making tools critically, analytically and creatively solve problems and drive results.
5. Plan and implement business related activities
6. Apply information and communication technology (ICT) skills as required by the business environment.
7. Demonstrate corporate citizenship and social responsibility.
8. Exercise high personal moral and ethical standards.
9. Analyze the business environment for strategic direction

Course Description: Cost accounting information is necessary in formulating and evaluating corporate strategies. Strategic cost management serves as a supporting tool for decision
makers involved in planning and implementing organizational strategies. The course equips the learners with a thorough understanding of variable and absorption of costing; cost volume
profit analysis; short term decision making; operational budgeting; capital budgeting; responsibility accounti8ng and transfer pricing.
Course Requirements:

Pre-Mid : Case study: Evaluate existing costing systems and propose improvements
Midterm : Case study on profit planning and standard cost and operating performance measures
Pre-Final : Problem Solving: Using Activity base costing and Traditional costing
Final : Case study: Able to make decision using strategic cost analysis

Grading Criteria:

Pre- mid to Pre-Final Term Final Term

Quizzes …………………………………………….. 30% Research Paper .....………………………………50%
Recitation …………………………………………….. 20% Case study .…………………………………50%
Major Exams …………………………………………….. 50%
Total …………………………………………….. 100% Total …………………………………..100%

Course Outcomes:
The course aims to develop and enhance the student’s ability to analyze, interpret and make use of mathematical tools and models in making effective business decisions.

After completing each chapter, the student should be able to:

1. Describe some of the techniques and process which are available to assist managers in planning and controlling organisational activities;
2. Analyze the processes involved in identifying, measuring, analyzing, interpreting and communicating information to managers in pursuit of the organisation's goals;
3. Explain the role of cost information in organizations;
4. Analyze the linkage between cost data and systems and the organization of activities and resource flows in a range of manufacturing and service activities;
5. Apply appropriate cost allocation techniques to a variety of costing problems;
6. Develop strategies for managing costs;
7. Explain the role of cost data in pricing decisions.

Course Policy:
1. Students are expected to abide by the regulations of the University on academic misconduct, plagiarism, cheating, absenteeism, etc. Be sure that you
read and understand these regulations.
2. Attendance in class sessions is important and counted.
3. Come to class on time and prepared and having read the assigned materials for the week.
4. Refrain from talking with your classmates unless it is to make a direct class contribution. Students are expected to treat the professor and other
students with dignity and respect, especially in cases where a diversity of opinion arises.
 5. Turn off your cell phones and other electronic devices prior to entering the classroom. Should you bring a laptop to class, please use it for
relevant in-class purposes only.
6. Tardiness. Arriving late causes sudden distraction to the class and hurts the quality of instruction. Chronic lateness is unacceptable.
7. You are responsible for all course materials whether or not you were in class when they were covered. Be sure to exchange contact information
with classmates.
8. Make-up classes may be required whenever necessary.
9. Unless exempted or experiencing an illness, missing the final exam means a grade of5.0.

Course References:
 Elenita B. Cabrera & Gilbert Anthony Cabrera, Edition 2019-2020
 https://www.koganpage.com/product/case-study-strategic-cost-management-9780749475260
 https://www.scribd.com
Learning Plan

Term Learning Outcomes Content/Topics Teaching Methodologies Assessment Tool

PRE-MID 1. Define Strategic cost management Strategic Cost Management and a. Lecture Quiz 1: Strategic Cost Management and
Control Control (pen and paper)
2. Discuss the different Strategic cost
The Concept of Strategic b. Discussions
analysis Cost Management Quiz 2: Strategic Decision making (pen and
Strategic Cost Analysis – c. recitation paper)
3. Explain the concept of Just in Time,
Target Costing, Life Cycle
Business Process Re-engineering Costing and Kaizen Costing d. internetresearch Activity 1. Group presentation on different
Just in Time Strategic cost analysis(Rubrics on Graded
And Cost control and reduction e. GroupDynamics
 Business Process Re- Recitation)
4. Be able to apply cost concepts to engineering
Cost Control and Reduction f. Terms and Offerings
management decision making Activity 2. Seat work: using different cost
presentation
analysis in decision making(rubric on Group
5. Explain the importance of costs in Strategic Decision Making Presentation)
pricing strategies
 Decision Making and Output: Case study: Evaluate existing
6. Apply tools and techniques in making Pricing Strategies costing systems and propose improvements
Operating Costing
decision (rubric on case study)
Transfer Pricing
7. Design a costing system for an Relevant Cost Analysis
Pre-mid Examination
Target Costing
organization
 Life Cycle Costing
8. Evaluate existing costing systems and Kaizen Costing
propose improvements
 Term Learning Outcomes Content/Topics Teaching Methodologies Assessment Tool
MID-TERM 1.Discuss budgetary control and standard Budgetary Control and a. Lecture Quiz 1: Budgetary Control (pen and paper)
Standard Costing in Profit
costing profit planning Planning b. Discussion Activity 1:Graded recitation on
2. Analyze and pose business goals for the Responsibility of accounting (graded
Budgetary Control recitation)
next period
c. Group Report
Zero-Based Budgeting
3. Evaluate the factorsinfluenced the financial Activity 2:Seat work: Prepare and plan
Lean Accounting d. Quiz master budget (rubrics on seat work)
risk
Responsibility Accounting
4. Prepare and plan the budget planning for e. Power point presentation Activity 3: Problem solving: Prepare
Variance Analysis financial statement
each unit or activity of the firm
5. Prepare and plan the master budget of the Output: Case study: on profit planning
and standard cost and operating
firm
performance measures (rubrics for Case
6.Prepare financial statements study)
7. Use Sensitivity Analysis approaches to
predict economic outcomes Mid- term Examination
 Term Learning Outcomes Content/Topics Teaching Methodologies Assessment Tool
PRE-FINAL 1. Describe the purposes of cost Process Control and Activity a. lecture discussion and Quiz 1: Process Control(Pen and paper)
management systems. based Cost Management, JIT & recitation
ERP Activity 1:Group Presentation on Just in
2.Explain the relationship among cost,  Process Control b. Case study Time (rubric on Group Presentation)
cost objective, cost accumulation, and  Process Modeling &
cost assignment. Simulation c. Seatwork
 Activity Based Cost Activity 2: Seat work: Activity Base Cost
3.Distinguish between direct and indirect
Management d. Brainstorming Management and Traditional cost
costs.  Just-in-time management (Rubrics Problem Solving)
4.Explain the major reasons for allocating  Traditional Performance e. Cooperative learning
costs. Measures
 Enterprise Resource Output: Problem Solving: Using Activity
5.Identify the main types of Planning (erp) base costing and Traditional
manufacturing costs: direct materials,  Cost of Quality costing(Rubrics on Portfolio)
direct labor, and indirect production  Total Quality
Management Pre-Final Examination
costs.
 Praise Analysis
6.Explain how the financial statements of  Quality Cost Report
merchandisers and manufacturers differ  Continuous Process
because of the types of goods they sell. Improvement
7.Understand the main differences
between traditional and activity-based
costing systems (ABC) and why ABC
systems provide value to managers
Term Learning Outcomes Content/Topics Teaching Methodologies Assessment Tool
FINAL 1. Discuss the Strategic Advantages and Entrepreneurial Approach a. Lecture Output: Research paper on Business
Long-term Perspective of Cost to Cost Management with Process outsourcing (rubric on research
Management and its benefit Reference to Core b. Discussion paper)
Competencies
2.Able to make decision by using strategic  Strategic c. Quiz Exit Assessment: Case study: Able to
cost analysis Advantages and make decision using strategic cost
Long-term d. Checking of output analysis(rubrics on case study)
3. Differentiate the function of Value Perspective of
chain analysis and Value engineering Cost Management
 Strategic Cost
4. Application of Linking Analysis in Cost Benefit Analysis of
Reduction and Value Addition Different
Restructuring
5. Introduce the concept of Business Proposition and
process outsourcing (BPO) Strategic Business
Decision Making
Aspects
 Objective - based
costing
 Value Analysis,
Value Chain
Analysis and Value
Engineering
 Value
Management
 Profitability
Analysis, Process
Value Analysis,
Linkage Analysis,
Application of
Linking Analysis in
Cost Reduction
and Value Addition
 Business Process
Outsourcing (BPO)
ASSESSMENT PLAN
Terms Assessment Methods Assessment tools Performance Target
PREMID Quiz Pen and paper test Students are expected to gain knowledge on Pre-midterm topics with 75% level of
TERM proficiency.
Activity 1 (Group Presentation) Rubrics on Group The BSA students are expected to perform the task assigned on them with 75% passing.
Presentation
Activity 2 (Seat work) Rubrics on Seat work The BSA students are expected to perform the task assigned on them with 75% passing.
Performance Assessment (Case study) Rubric Case study The BSA students are expected to perform the task assigned on them with 75% passing..
Pre-midterm Pen and Paper test The students are expected to achieve 75% level of proficiency on topics covered for pre-
midterm
MIDTERM Quiz Pen and paper test Students are expected to gain knowledge on midterm topics with 75% level of proficiency
Activity 1 (Graded recitation) Rubrics on Graded The BSA students are expected to perform the task assigned on them with 75% passing
recitation
Activity 2 (Seatwork) Rubrics on seatwork The BSA students are expected to perform the task assigned on them with 75% passing
Activity 3 (problem solving) Rubric on Problem The BSA students are expected to perform the task assigned on them with 75% passing
solving
Performance Assessment: Case study Rubric on Case study The BSA students are expected to perform the task assigned on them with 75% passing
Midterm Major Exam Pen and paper test The students are expected to achieve 75% level of proficiency on topics covered for midterm
PREFINAL Quiz Pen and paper test Students are expected to gain knowledge on covered in the pre-final with 75% level of
proficiency
Activity 1: Group Presentation Rubrics on Group The BSA students are expected to perform the task assigned on them with 75% passing
Presentation
Activity 2: Seatwork Rubrics on Seatwork The BSA students are expected to perform the task assigned on them with 75% passing
Performance Assessment (Problem Rubric on Problem The BSA students are expected to achieve 75% proficiency in the validation of Problem
solving) solving solving
Pre-Final Exam Pen and Paper test The students are expected to achieve 75% level of proficiency on topics covered for pre-final
FINAL Output (Research paper) Rubric on Research Paper The students are expected to achieve 75% level of proficiency on research paper
Exit Assessment: Case study Rubric on Case study The students are expected to achieve 75% level of proficiency on Case study

Prepared by: Reviewed by: Noted by: Approved by:

CHRISTINE H. LEAL NEMIA B. HULAGNO, MBA MARGIE ROSE B. CUNDIMAN GERALDINE R. TABLATE, ED.D
Instructor Program Chairperson, BSBA &BSA Librarian Staff School Administrator
 PROJECT REPORT

Groups are expected to critically comment on the sales force management & channel management of any one
company. As far as possible the data should be collected via means of interview with the company officials and
survey of dealer and distributors of the respective company. The Project Report should have commentaries on the
following:

1. Sales Management:
a. Sales organization
b. Recruitment & Induction Process
c. Territory allocation process and strategy
d. Reporting structure and systems
e. Compensation Structure
f. System Evaluation
g. Training and Development

2. Channel Management
a. Channel environment
b. Channel Strategy
c. Channel Design and Structure
d. Managing the channel members and conflict
e. Appraisal and evaluation of channel members

In your Project Report please ensure to have the following sections:

1. Disclaimer
2. Introduction
3. Objective of the Study
4. Methodology
5. Description on the Sales and Distribution System of the company
6. Analysis/Critique
7. Recommendation, if any
8. Limitations

Project will be evaluated on the content/coverage, flow, originality, quality of critique and analysis. Groups should
take care that they submit original work.