CPE SESSION 21: SUNDAY, AUGUST 8, 8:00 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 and the balanced scorecard
- Activity-based costing and ABM
- Customer Profitability Analysis and Customer Lifetime Value
- Activity-Based Budgeting and Beyond Budgeting
- Strategic Performance Measurement and Economic Value Management
- Integrating the strategic approach into other cost management topics: target costing, theory of constraints, etc.
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 eight 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
Gary Cokins, SAS Institute Inc.
Thomas Lin, University of Southern California
* Denotes special requirements or prerequisite
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