COST MANAGEMENT AND CONTROL
Syllabus
Graduate School of Accounting
National Cheng-Kung University
Course Information
Course Number/Section: R153000
Course Title: COST MANAGEMENT AND CONTROL
Days & Times: Wednesday 09:10 am to 12:00 am
Professor Contact Information
Professor: Chaur-Shiuh Young
Office Phone: 53445
Email Address: actycs@mail.ncku.edu.tw
Office Location: Accounting 63402
Office Hours: Monday and Thursday 1:00 pm to 2:30 pm or by appointment
Course Pre-requisites, Co-requisites, and/or Other Restrictions
Cost & Management Accounting
Course Description
The course provides the ability to handle methods in the area of management control
for industrial organizations.
Course Objectives:
The aim of the course is to provide you with the ability to understand, design and
handle methods in the area of management control for industrial organizations. This
means that after the course you should be able to:
1. Understand the construction of and the use of a job shop and a process-costing system,
as well as the difference between product and period costs.
2. Define the content of and understand the use of the major tools in the following areas:
cost management, value chain analysis, activity-based management (costing, budgeting
and accounting), customer profitability analysis, quality management, time management,
cost estimation and cost-volume-profit analysis, kaizen costing, standard cost analysis,
budgeting, investment analysis, and performance evaluation.
3. Describe and understand the meaning of the different types of management control
systems that exist.
4. Choose (and argue for the choice) between different management control systems.
5. Understand how information in different types of management control systems is used
for decision-making.
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6. Apply the theoretical concepts of management control systems to companies in different
types of industries.
7. Critically evaluate and compare management control systems used by companies in
different types of industries.
Grading Policy
To make sure you understand the material covered in the lecture, there are two exams
for this course. To improve your expression ability, you will have twice chances to make
presentations in the whole semester. The overall course grade will be assigned using the
following weights:
Presentations
Mid-term Exam
Final Exam
Class Participation
Total
30%
30%
30%
10%
100%
Textbooks and Materials
Textbooks:
Cooper, R., and R. S. Kaplan. 1999. The Design of Cost Management Systems: Text &
Cases, 2nd Ed. Upper Saddle River, New Jersey: Prentice-Hall.
Hansen, D. R. and M. M. Mowen. 2006. Cost Management: Accounting and Control. 5th Ed.
Mason, Ohio: Thomson South-Western. (華泰代理)
Hilton, R. W., M. W. Maher, and F. H. Selto. 2006. Cost Management: Strategies for
business decisions. 3rd Ed. New York, NY: McGraw-Hill/Irwin.
Kaplan, R. S., and R. Cooper. 1998. Cost & effect: Using integrated cost systems to drive
profitability and performance. Boston, MA: Harvard Business School Press.
Lev, B. 2001. Intangibles: Management, Measurement, and Reporting. N.Y., Washington,
D.C.: THE BROOKINGS INSTITUTION.
Shank, J.K. 2001. Cases in Cost Management: A Strategic Emphasis. 2 nd Ed. Cincinnati,
Ohio: South-Western Publishing.
Shank, J.K. and V. Govindarajan. 1989. Strategic Cost Analysis: The Evolution from
Managerial to Strategic Accounting. Boston, MA: IRWIN.
Shank, J.K. and V. Govindarajan. 1993. Strategic Cost Management: The New Tool for
Competitive Advantage. New York, NY: The free press.
Sunder, S. 1997. Theory of accounting and control. Cincinnati, Ohio: South-Western
Publishing.
Related Journal papers: assigned at the beginning of the class.
Schedule & Topics
1. Kaplan, R. S., and R. Cooper. 1998. Cost & effect: Using integrated cost systems to
drive profitability and performance.
2. Lev, B. 2001. Intangibles: Management, Measurement, and Reporting.
3. Management accounting systems adoption decisions.
4. Emerging issues related to cost accounting in the new economy.
5. Performance evaluation and incentive scheme.
6. Cost behavior.
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7. Cost management and organizational performance.
8. Cost information and decision making.
9. Target costing and budgets.
10. The design of cost control system.
11. A comparison of practices of international cost accounting.
12. Inventory cost management and value creation.
13. Absorption cost accounting and product quality
14. Strategic cost management
Course Policies
Make-up exams
Make-up exams will be given only under extenuating circumstances arising from
medical or family emergencies. Documented evidence that you were seriously ill or
experienced a family emergency at the scheduled time of an exam is required. In
order to be excused from an exam, you must contact me prior to the exam and be ready to
provide documentation after the exam. Students who do not show up for an exam without
making arrangements with me according to the preceding rules will receive an exam grade
of zero. It is your responsibility to note the exam dates and let me know at the beginning of
the semester if you foresee any conflicts. It is also your responsibility to ensure that you do
not schedule any job interviews or travel for official or personal reasons during exam days.
Class Attendance
Attendance will be randomly taken.
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