IES 342 INDUSTRIAL COST ANALYSIS AND CONTROL
Semester 2 / 2005
INSTRUCTOR
CLASS MEETING
OFFICE
OFFICE HOURS
CONTACT INFO
Dr. Karndee Prichanont
Tuesday1:00 – 4:00 p.m.
IE office, room 316
TBA
Email: karndee@siit.tu.ac.th
Telephone: 02-986-9009 ext 2109
COURSE
DESCRIPTION
The course provides an understanding of the tools and techniques applicable for cost
analysis and control. Topics discussed include financial analysis of the accounting
system, standard costs, variance analysis, cost-volume-profit relationships, cost
estimation, and utilization of accounting data for control of operations.
COURSE
WEBPAGE
www.siit.tu.ac.th/karndee/course/ies342.html
REQUIRED
MATERIAL
Blocher, Chen, Cokins, and Lin, Cost Management: A Strategic Emphasis,
McGraw-Hill/Irwin, 3/2005.
REFERENCES /
SUPPLEMENTS
Blocher, Chen, Cokins, and Lin, Cases and Readings for Use with Cost
Management: A Strategic Emphasis, McGraw-Hill/Irwin, 3/2005.
Horngren, Datar, and Foster, Cost Accounting: A Managerial Emphasis, Prentice
Hall, ed 12/2006
Warren, C. S., J. M. Reeve, and P. E. Fess, Financial Accounting, South-Western
College, ed 8/2002.
TOPICS
GRADING POLICY
The course covers the following topics:
 Basic accounting
 Financial statement
 Cost behaviors
 Job order costing
 Process costing
 Service department
 Joint product costing
 Budgeting and standard costing
Please check on class webpage for more detail and an updated class schedule.
Pop Quiz
Midterm Exam
Final Exam
Participation / Attendance / Professional Conduct
10%
40%
40%
10%
Tentative grading criterion:
Final Grade
Cumulative score
A
 90
B+, B, C+, C, D+, D
Subject to score distribution
F
< 40
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CLASS POLICIES
Powerpoint lectures and class notes: We will use the powerpoint presentation
extensively as a base of in-class instruction. These powerpoint files and additional
reading material can be downloaded from course webpage. Students should review
these prior to class and bring a printed copy (2, 3, or 6 slides per page) of them to
facilitate class discussion. Students must visit the course web page at least once a
week since the content on the class web page is regularly updated. It is fully
students' responsibility to keep themselves current with class announcement which
located at the front of course webpage.
Classroom Behavior: At a minimum, students are expected to attend lecture
regularly, and to listen attentively and take careful notes in lecture. It is critical that
we minimize disruptive and distracting behaviors. Cell phone and pager must be
turned off throughout the class period. Any violation can affect your score of
professional conduct. If you make the decision to attend class, you should stay until
class is dismissed. On those rare occasions when you must leave class early, please
notify the instructor before class begins and try to sit near an exit.
Participation: Students are encouraged and expected to ask questions and to
participate in in-class discussions.
Exam Policy: All exams are open book/notes. Calculator and dictionary are
allowed in the exams. Borrowing of any item is strictly prohibited.
Pop Quiz Policy: Pop quizzes are close book/notes and randomly scheduled
throughout the semester. There will be no advance notification. Calculator may be
required in some quiz. Therefore, make sure you have a calculator with you every
time you attend the class.
Makeup Policy: Makeup exams and quizzes will be given only if a student has a
legitimate, documented need and if the instructor is notified in advance. Legitimate
reasons for needing a makeup include (but are not limited to) health problems,
family emergencies, direct conflicts with other exams or classes, and school-related
trips.
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