An International Meeting of
the American Accounting Association

2005 Annual Meeting

August 7–10, 2005
San Francisco, California

Come to the City by the Bay!

CPE Session 22: Sunday, August 7, 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:

1. Strategic positioning
2. Value chain analysis and the balanced scorecard
3. Activity-based costing (ABC) and Activity-based management (ABM)
4. Customer Profitability Analysis and Customer Lifetime Value
5. Activity-Based Budgeting and Beyond Budgeting
6. Strategic Performance Measurement
7. Teaching ABC costing with cases and the Oros ABC software
8. Some easy ways to effectively use Excel for teaching selected cost management topics
9. Promises and perils of Lean Accounting
10. 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 nine 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
Gary Cokins, SAS Institute, Inc.
Thomas Lin, University of Southern California

* Denotes special requirements or prerequisite