Date/Time: Saturday August 4, 2012 from 8:00 am-11:00 am
Description: 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. 3. The strategic role of target costing 4. Performance Measurement—a strategic approach 5. The effective use in the classroom of IMA, AAA 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 and on insights gained from teaching this workshop at 16 prior AAA annual meetings.
Field of Study: Business Management and Organization
Program Level: Basic
Method of Delivery: Group — Live
Intended Audience: Instructors of cost accounting, management accounting, and cost management, especially those interested in integrating more of a strategic approach into their courses. Also, instructors who have interests in linkages of managerial accounting with marketing and organizational change management will find value in this course.
Format/Structure: The format of the workshop is presentation and discussion, using a PowerPoint presentation and a handout prepared by the instructors.
Learning Objective: After completing the session you will be able to design and implement a teaching plan including:
1. The role of strategy in cost management, 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.
3. The strategic role of target costing
4. Performance Measurement—a strategic approach
5. The effective use in the classroom of IMA and AAA cases and other sources of materials, including discussion of an ABC computer-based case.
6. Discussion of alternative course syllabi for strategic cost management courses.
Prerequisites: None
Advanced Preparation Required: None
