CPE Session 27: Sunday, August 3, 8:00 AM – 12:00 PM

Teaching Strategic Cost Management

(Accounting – Overview)

Description/Objectives:
The workshop is organized as follows:

1. Introduction: strategy, the value chain, defining the target customer and the value proposition for the organization, development of strategy maps, and the balanced scorecard
2. The management accountant's role in customer profitability analysis and the management of customer lifetime value (CLV)
3. Performance Measurement—a Strategic Approach
4. A Strategic Framework for the management and control of quality
5. The effective use in the classroom of IMA, CIMA, AICPA and other sources of materials, including discussion of an ABC computer-based case.
6. Discussion of alternative course syllabi for strategic cost management courses.

In addition to the above topics there will be open discussion of our (and your) experience teaching cost management and in using cases, including computer-based cases, and other materials in the cost/management accounting courses.

The workshop provides guidance in course design and choosing appropriate cases and other teaching materials, based on the instructors' teaching experience, the business/consulting experience of one of the presenters, and on insights gained from teaching this workshop at 12 prior AAA annual meetings.

Presenters:
Edward Blocher, University of North Carolina
David Stout, Youngstown State University

Note: CPE fields of study are in parentheses