An International Meeting of
the American Accounting Association

American Accounting Association
2006 Annual Meeting

August 6–9, 2006
Washington, D.C.

CPE Session 22: Sunday, August 6, 8:00 AM – NOON

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 (for competitive advantage).
2. Strategy maps, and the balanced scorecard.
3. Value (and supply) chain analysis.
4. Activity-based costing (ABC) and Activity-based management (ABM).
5. Customer/Channel Profitability Analysis and Customer Lifetime Value.
6. Activity-Based Budgeting and Beyond Budgeting.
7. Strategic Performance Measurement.
8. Teaching ABC costing with cases and ABC software.
9. Some easy ways to effectively use Excel for teaching selected cost management topics.
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 prior AAA Annual Meetings.

Presenters:
Edward Blocher, The University of North Carolina at Chapel Hill; David E. Stout, Youngstown State University; Gary Cokins, SAS Institute.

* Denotes special requirements or prerequisite