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Acctg 5270 Office: 202E
Spring 1994

Phone: 565-3102Professor Wilner Office Hours: M 1:00-2:20 5:30-6:20 or By Appointment

Classroom Curry 322

COURSE PURPOSE:

This course supplements the basic 3270 Managerial course. We focus on product costing issues in the beginning of the course and quantitative models in the latter part of the course. There is no text for the class. You may use any text of the 3270 level for review purposes. Common problems will be assigned or handed out in class. Additionally you will purchase a package of cases and a set of readings.

METHODS AND EVALUATION

 Computer assignments    2 @ 5 pts    10           

 Exam                    1            40           

 Exam 2                               40           

 Case writeups                        10      

 Total                               100
========

CASE WRITEUPS AND DISCUSSION

The cases all deal with issues of product costing and decision making. Case writeups will be from four to six pages typed and double spaced. They are due during the class in which they are discussed. Under NO circumstances will a case be accepted late. You can expect to put six to ten hours into a case and its related readings. Every individual in the class will be expected to help lead the discussion on the cases. Case writeups can have up to three names on them. Each individual will receive the same grade.

STATEMENT OF PHILOSOPHY

This is not a traditional undergraduate type course. You are not here to just "absorb". You must think and communicate your thoughts. You must learn to analyze a position and defend it. The instructor will lead the class down the necessary path but you will actively participate in making this an exciting and rewarding experience. 
DATE         TOPIC                    ASSIGNMENT               

                                                               

Jan. 24      Product costing,                                  
             allocations,                                      

             General policies                                  

                                                               

     31        Linear Programming                              
                                                               

              Lambeth I, Brown A                               

                                                               

Feb.  7      Linear Programming,      13-29; 5-60,62, Handed   
                                      out in                   

             Regression               class.  Set up and       
                                      solve  13-29,5-60        

                                                               

14           Output due on linear                              

             programming and          Computer solutions for   
             regression               13-29;                   

             Standard Costing         5-60,62; 3-49,52,57 and  
                                      4-2                      

                                      Handed out in class.     
                                      Computer                 

                                      solutions for 3-57,      
                                      4-2.                     

                                                               

     21      Review for Exam 1        To be handed out 7-38    
                                      Req. 1, 7-               
                                                               

                                            39-1st two lines   
                                      of required,7-40,        

                                       8-23, 26, * Entries as  
                                      a Standard               

                                      Costing System.  *Error  
                                      in Book                  

   28        EXAM 1                                            



Mar.  7      Review Exam 1            LAMBETH B                

             Camelback                                         
             Communications                                    

                                                               

     14      SPRING BREAK                                      

                                                               

     21      Penn Co.                 Reading 1                

             Historical Antecedents                            

                                                               

     28      Multiproducts, ABC, ABM  Reading 2                

                                                               

Apr.  4      Finish ABC, ABM          Safety Locks             

             Control                  Reading 3                

             Back Flush Systems                                

                                                               

     11      New Technologies,        John Deere Case          
             Quality                                           

             New Measurements         Readings 4,5,6           

                                                               

     28      Value Chain              Readings 7,8,9           

             Service Industries       19,27-30 Handed out      

             New Criticisms,                                   
             Rebuttals                                         

                                                               

     25      Strategy and Cost        Reading 10,11            
             Systems                                           

             Capital Budgeting for                             
             Hi tech                                           

                                                               

May   2      Wrapup & Review for      M-L CASE                 
             Exam 2                                            

                                                               

 9           FINAL EXAM               TBA
READINGS
  • 1. Johnson, H. Thomas and R.S. Kaplan, "The Rise and Fall of Management Accounting," Management Accounting, January 1987.
  • 2. Robin Cooper and Robert S. Kaplan, "How Cost Accounting Systematically
    • Distorts Product Costs, "Accounting and Management field Study Perspectives.
  • 3. Shank, John K. and Vijay Govindarajan, "The Perils of Cost Allocation Based on Production Volumes" Accounting Horizons- Volume Two- Number Four,December 1988.
  • 4. Robin Cooper, "The Two-Stage Procedure in Cost Accounting-Part One" The Journal of Cost Management For the Manufacturing Industry, Volume 1, Number 2, Summer 1987.
  • 5. "Activity Based Costing in Service Industries" William Rotch, Journal of Cost Management For the Manufacturing Industry. Summer 1990.
  • 6. Robin Cooper "The Rise of Activity-Based Costing -Part One- What is an Activity-Based Cost System "The Journal of Cost Management For the Manufacturing Industry, Volume 2, Number 2, Summer 1988.
  • 7. Robin Cooper "The Rise of Activity-Based Costing -Part Two- What is an Activity-Based Cost System "The Journal of Cost Management For the Manufacturing industry, Volume 2, Number 3, Fall 1988.
    • 8. Miller, Jeffrey and Thomas E. Vollman. "The Hidden Factory." Harvard Business Review, September-October 1985, 142-150.
  • 9. Kaplan, Robert. "Must CIM be Justified by Faith Alone"? Harvard Business Review, March-April-1986, 87-90.
  • 10. Howell and Soucy, Major Trends for Management Accountants.
  • 11. Wettach, Robert. "Function or Focus? The Old and the New Views of Quality," Quality Progress, November 1985, 65-68.
  • 12. Roth, Harold and Wayne J. Morse. "Lets Help Measure and Report Quality Costs," Management Accounting, August 1983.
  • 13. Robin Cooper and Robert S. Kaplan "Measure Product Costs for Strategic Decisions" Unpublished Working Paper, 1987.
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