CPE Session 15: Sunday, August 3, 8:00 AM – 12:00 PM

Description/Objectives:
The workshop will define, explain, and illustrate the teaching of the elements of strategic cost management:

1. Strategic positioning
2. . Value chain analysis
3. The Balanced Scorecard
4. Activity-based costing and ABM
5. Target Costing, the Theory of Constraints, and other topics
6. Integrating the strategic approach into other cost management topics

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 seven prior AAA Annual Meetings.

Format/Structure:
The format of the workshop is presentation and discussion, using a PowerPoint presentation and 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