CPE Session 24: Sunday, August 5, 8:00 AM – 12:00 PM

Teaching Strategic Cost Management

(Management Advisory Services)

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

• Introduction: strategy, the value chain, and the balanced scorecard (BSC)
• Activity-based costing (ABC) and customer profitability analysis
• Performance measurement—a strategic approach
• The management and control of quality: A strategic approach
• Strategy and budgeting

In addition to the above topics there will be open discussion of problems and successes in teaching cost management and in using cases and other materials in the cost/management accounting courses.

Presenters:
Ed Blocher, University of North Carolina
Gary Cokins, Sas Institute Inc
David Stout, Youngstown State University

Note: CPE fields of study are in parentheses