Calendar

Abbreviated Schedule

LEC # TOPICS READINGS* CASES
1 Introduction and Case Discussion Chapter 1  
2 The Nature of Costs Chapter 2 Practice Case: Barton, Thomas L., William G. Shenkir and Brian C. Marinas. Instructional Case - Main Line vs. Basinger: A Case in Relevant Costs and Incremental Analysis. Issues in Accounting Education. Sarasota: Spring 1996. Vol. 11, Iss. 1, pp 163, 2 pgs.
3 Economics of Organizations Chapter 4  
4 Performance Measurement Chapter 5  
5 Performance Measurement   Practice Case: Bruns, Jr., William J. and Roger Atherton. Western Chemical Corp.: Divisional Performance Measurement (A). Harvard Business School Case No. 9-196-079. Boston: Harvard Business School, 1999.
6 Balanced Scorecard and EVA Articles Packet  
7 Budgets and Budgeting Chapter 6  
8 Cost Allocation

Chapter 7
Chapter 8

 
9 Cost Allocation

Chapter 7
Chapter 8

 
10 Absorption Cost Systems

Chapter 9
Chapter 10
Chapter 11

 
11 Absorption Cost Systems

Chapter 9
Chapter 10
Chapter 11

Case 1: Cooper, Robin and Patricia J. Bost. Bridgeton Industries: Automotive Component & Fabrication Plant. Harvard Business School Case No. 9-190-085. Boston: Harvard Business School, 1993.
12 Standard Costs

Chapter 12
Chapter 13

 
13 Variance Analysis

Chapter 12
Chapter 13

Case 2: Merchant, Kenneth A. and Lourdes Ferreira. Scovill, Inc.: NuTone Housing Group. Harvard Business School Case No. 9-186-136. Boston: Harvard Business School, 1993.
14 ABC and Target Costing   Case 3: Wruck, Karen H. and Robin Cooper. Siemens Electric Motor Works. Harvard Business School Case No. 9-190-052. Boston: Harvard Business School, 1989.
15 Costing Problems   Case 4: Cooper, Robin and Dagmar Bottenbruch. Mueller-Lehmkuhl GmbH. Harvard Business School Case No. 9-187-048. Boston: Harvard Business School, 1990.
16 Costing Problems   Case 5: Bruns, Jr., William J. Destin Brass Products Co. Harvard Business School Case No. 9-190-089. Boston: Harvard Business School, 1997.
17 Management Accounting and the Changing Environment Chapter 14 Case 6: Kaplan, Robert A. Kanthal (A). Harvard Business School Case No. 9-190-002. Boston: Harvard Business School, 2001.
18 Summary and Review    
  Final Exam as scheduled    

*  Skip all chapter appendices.