San Diego State University
Lamden School of Accountancy
ACCTG 432
Cost Management
Fall, 2014
Instructor:
Office:
Office Hours:
E-mail:
Phone:
GA:
E-mail:
Professor Chan
SS 3116
TTH 10:00 am – 11:00 am, and by appointment
sdsu.432@gmail.com
(619) 594-4304
Kelly Zhao
Kelly Zhao kellyzhao688@gmail.com
Course Overview
This course re-examines management and cost accounting concepts, tools and techniques that allow
accountants to provide information to managers for planning and controlling decisions. We will
focus primarily on four tool groups: 1) Planning and budgeting, 2) Product costing analysis, 3)
Decision support, and 4) Performance evaluation. We will emphasize on applying traditional
costing theories and procedures as well as introducing current trends and newer practices. We will
introduce SAP R/3 Enterprise Resource Planning (ERP) system as a tool to provide real application
of BSC covered in the course. In order to help students develop skills required for success in
accounting careers in corporate America, students are encouraged to work in teams and participate
in in-class activities. Through the in-class activities and homework assignments students will have
opportunities to develop their skills in presenting, listening and using accounting information to
negotiate and influence others.
BSBA Program Goals
BSBA students will graduate being:
 Effective Communicators
 Critical Thinkers
 Able to Analyze Ethical Problems
 Global in their perspective
 Knowledgeable about the essentials of business
ACCTG 432 contributes to these goals through its following student learning outcomes:
1. Explain and discuss the principles and foundations behind general cost management for
budgets, pricing, and decision making.
2. Critically apply a global perspective in cost management decisions.
3. Properly assess information needs to make decision supporting calculations in relevant
topic areas.
4. Explain modern cost accountants’ role in organizations and how they integrate to affect
strategic decision making. This includes displaying an understanding of how cost
accountants integrate with engineering, marketing, operations, and strategic centers.
5. Explain how performance measures are applied to an organization and its subunits (divisions,
departments, managers) and their behavioral implications on goal congruence.
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Prerequisites:
Information and Decision Systems 390W; Finance 323; minimum grade of C in Accountancy 334.
Text & Supplies
Required:
Cost Accounting: A Managerial Emphasis by Horngren, Datar and Rajan 14th edition.
Cost/Managerial Accounting Exam Questions and Explanations by Gleim, 10th Ed.
Scantron sheets (Form 815-E & 882-E)
Academic Integrity
The SDSU Standards for Student Conduct (http://www.sa.sdsu.edu/srr/conduct1.html) states that
unacceptable student behavior includes “cheating, plagiarism, or other forms of academic
dishonesty that are intended to gain unfair academic advantage.” Any student suspected of
academic dishonesty will be reported to the SDSU Center for Student Rights and Responsibilities; if
found responsible for academic dishonesty, the student will receive an F in ACCTG 432. In
addition to University sanctions against academic dishonesty and unethical conduct, the College of
Business Administration may remove you from a business major for such activities.
It is the responsibility of the student to sign the following Honor Code pledge and turn it in to the
instructor on the first day of class. The student must write in full and sign the statement, “I have
neither nor will I give or receive unauthorized aid on all assignments, quizzes and
examinations of ACCTG 432.”
Syllabus
This course syllabus is an important document to you. It is your responsibility to obtain a copy of
course syllabus and to understand all the information in it. The instructor reserves the right to make
changes on the syllabus as the session proceeds.
Grade Determination
Your grade of the module is based on your performance on in-class assignments, exams, quizzes
and group presentation. Points allocated to each component are as follows:
No.
Items
Points
1
5 Quizzes
50
2
SAP assignment (Team)
20
3
Projects (Team & Individual)
45
4
MyAccountingLab Homework (Individual)
50
5
4 In-Class assignments (Team)
20
6
Performance Evaluation assignment (your
personal profile is part of the assignment)
15
7
3 Exams
300
2
Total
500
Generally, depending on the performance of the class for the semester, your final raw score will be
converted to a standardized scale of 0-100% using a consistent mean and standard deviation as
determined appropriate and necessary for the semester. The mean and the standard deviation are
expected to approximate 78% and 10% respectively. Tentative lower limits for full letter grades are
as follows: A/90%; B/80%; C/70%; D/60%. A plus and minus letter grade system may be applied to
full letter grades.
Homework Assignment
Section 1 (11am) – portal.mypearson.com
Section 2 (2pm) – portal.mypearson.com
Section 3 (4pm) – portal.mypearson.com
Examinations
The examinations will include objective questions based on the assigned readings, class
discussions/presentations. All exams are closed-book, closed-notes. No make-up examinations
will be given. In the event of serious illness or accident, you should inform the instructor as soon as
possible and provide official evidence. Please bring a scantron (Form # 882-E) with you to every
class meeting.
Professionalism
Students are expected to treat this course in an appropriate business manner which consists of two
parts:
Being Prepared

Students are expected to come to class prepared

Students are not only expected come to class but also be prepared to fully engage
- ask/answer questions
Acting Professionally

Observe class room policies

Observe e-mail policies

As far as grading of exams, use appropriate appeals process

Ask question if you are not sure, do not assume
Acting professionally includes making appropriate comments, not reading a newspaper, not text
messaging, not using a laptop without permission, not having side conversations, and treating
everyone with respect.
Attendance
Class attendance is required; which includes being on time and not leaving early. Class
attendance is important because it provides you an opportunity to help develop the intellectual
content of the discussions by contributing to them yourself and by expanding on your classmates’
contributions. Missing class and/or arriving late or leaving early will result in zero points for the
days' activities (including quiz) unless you have received permission to leave. You are responsible
for all material covered and announcements made during classes missed.
Graded Exams and Assignments Review Policy
Graded exams and assignments are available for review within 7 days after scores are posted on the
Blackboard. If you have question/dispute over the grade/score you received, you are required to
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raise the question or resolve the dispute with the TA/me in writing within 7 days after grades/scores
are posted on the Blackboard. We will not make any adjustment after the review period. You can
collect your marked assignments but not your graded exams from my office. Unclaimed work will
be disposed of on the last day of the semester.
E-mail Policy
If you need to contact me through e-mail, please follow the following guidelines.
1) You should send e-mails to: sdsu.432@gmail.com. I will only reply e-mails sent to this
address.
2) I will not reply e-mail without your full name, section and subject information.
3) Do not e-mail me with questions unless you have first verified that the information is not in
the syllabus, on blackboard (if appropriate), and you have checked with your study group.
4) The expected turnaround time for e-mails sent between 9 am to 8 pm, M – F is within 24
hours.
5) I know the e-mail process seems a bit onerous. It is not meant to discourage you from emailing. It is meant to replicate the type of process you should use in the real business
world. The impression you make on your supervisor/boss will have long lasting
repercussions for you in terms of pay and promotions. The quickest way to give a poor
impression is by asking questions whose answers are readily available to you or by not
showing a thorough effort that you have made attempts to answer your own question first.
Student with Disabilities
If you are a student with a disability and believe you will need accommodations for this class, it is
your responsibility to contact Student Disability Services at (619) 594-6473. To avoid any delay in
the receipt of your accommodations, you should contact Student Disability Services as soon as
possible. Please note that accommodations are not retroactive, and that accommodations based upon
disability cannot be provided until you have presented your instructor with an accommodation letter
from Student Disability Services. Your cooperation is appreciated.
Assignments and Activities
The following schedule shows planned topics, readings, assignments and due dates. The pace of this
course is fast and students are strongly advised to keep up with the assignments. You are
encouraged to discuss the assignments with other students. Preview the chapters before the class for
which they are assigned. Please note that the following course schedule is “subject to change with
fair notice.”
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ACCTG 432
TOPICS AND ASSIGNMENTS
Topic(s)
Reading
8/26 (T)
8/28 (TH)
9/2
9/4
9/9
9/11
9/16
Introduction
The Manager and Management Accounting
An Introduction to Cost Terms and Purposes
Determining How Costs Behave
Personal profile due
Ch. 1
Ch. 2
Ch. 10
Ch. 10
Ch. 3
Ch. 3
Ch. 4
Cost-Volume-Profit Analysis
Job Costing
9/18
9/23
9/26
9/30
10/2
10/7
10/9
10/14
Ch. 4
Exam 1 Review
Exam 1 (1, 2, 3, 4, 10)
Process Costing
10/23
10/28
10/31
11/4
Activity-Based Costing and Activity-Based
Management
Master Budget and Responsibility Accounting
Flexible Budgets, Direct-Cost Variances, and
Management Control
IA2
Project 1
Instructions/discussion
Quiz 2 (Ch. 3 & Ch. 4)
Quiz 3 (Ch. 17 & Ch. 5)
Project 1 due
IA3
Ch. 7
Ch. 7
Exam 2 Review
Exam 2 (17, 5, 6, 7)
Flexible Budgets, Overhead Cost Variances, and
Management Control
11/11
11/13
Veterans Day (Campus closed)
11/18
11/20
11/25
11/27
12/2
Inventory Costing and Capacity Analysis
12/13
Ch. 5
Ch. 6
Ch. 6
11/6
12/4
12/9
IA1
Quiz 1 (Ch. 2 & Ch. 10)
Ch. 17
Ch. 17
Ch. 5
10/16
10/21
In-class
Thanksgiving
Decision Making and Relevant Information
Review of SAP Strategic Enterprise
Management Tools
Final Exam (8, 9, 11) 0800-1000
5
Quiz 4 (Ch. 6 & Ch. 7)
Ch. 8
Ch. 8
Project 2
Instructions/discussion
Ch. 8
SAP assignment
Instructions
Ch. 9
Ch. 9
Ch. 9
IA4
Ch. 11
Project 2 due
Ch. 11
Quiz 5 (Ch. 8 & Ch. 9)
SAP assignment due
Presentation due
Evaluation due