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CPE SESSION 19 -
Wednesday, 8:30 AM - 12:00 PM
Teaching Strategic
Cost Management
Description/Objectives:
The workshop will define, explain, and illustrate the
teaching of the elements of strategic cost management:
- Strategic
Positioning
-
Value Chain Analysis
- The
Balanced Scorecard
- Activity-Based
Costing and ABM
- Target
Costing
- The
Theory of Constraints
Program
Content and Objectives:
The workshop provides guidance in choosing and teaching
cases and in selecting other teaching materials, based
on the instructors' teaching experience and on insights
gained from teaching the workshop at six prior AAA Annual
Meetings.
Format/Structure:
The format of the workshop is presentation and discussion,
using a handout prepared by the instructors.
Intended
Audience:
Instructors of Cost Accounting, Management Accounting,
and Cost Management, especially those interested in
integrating the strategic approach into their courses.
Presenters:
Ed Blocher, The University of North Carolina at Chapel
Hill
Kung Chen, University of Nebraska
Thomas Lin, University of Southern California
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