BS ACCOUNTANCY PROGRAM OUTCOMES

PEO
1 Apply knowledge and demonstrate technical proficiency in Accounting. COMPETENCE PEO 1

2 Communicate the evidence, evaluation and results associated with complex accounting issues orally and in writing. PEO 3
COMMUNICATION SKILLS
3 Work effectively in teams to solve complex accounting problems employing technology as a business tool in capturing PEO 2
financial and non-financial information. TEAM PLAYER
4 Apply high standards of ethical decision-making processes to complex accounting issues. CONSCIENCE PEO 3
5 Adopt a global mindset that understands how individuals conduct business and be compatible participating in culture with PEO 4
people whose values, habits and practices are diverse. GLOBAL MINDSET

Course Number/Code Course Name/Title Schedule (Day, Time)

AEC 44 Strategic Cost Management MoTh ; 1.5 hrs per session
Placement Pre-requisites
BSAC 2nd Year None
Faculty Consultation Hours
Mr. Dario A. Sayson, CPA, MBA Face to Face: Monday (10:00 - 11:00 A.M.)
Virtual : Thursday (4:00 - 5:00 P.M.)

Rationale
This course is offered to enhanced student’s understanding on concepts and techniques for providing cost and management accounting data about a firm and its competitors for
use in developing and monitoring business strategy.

Course Description
This course is reviewing cost management techniques aimed at providing a competitive advantage for the firm in competitive environment. The approach takes
from Management Accounting, Strategy and Operation Management.
 Course Learning Outcomes Program Outcomes
(refer to Program Outcomes)
1. Ability to identify acceptable procedures that will be used to account a transaction or event. PO1, PO2

2. Competence in the application of procedures that would ensure completeness in cost and management accounting reports. PO 1, PO 4
To develop analytical and critical thinking skills and use them to judge the appropriateness of business strategy development.

Course Requirements
• This course is designed to be accomplished within the second semester (NOVEMBER to MARCH).
• Students must complete the course comprising of 3 units.
• Students must pass the major exams (MIDTERM and FINAL EXAM).
• Students must accomplish the necessary requirements (projects/assignments/quizzes) required by the Instructor.
• Students are only allowed to be absent 7 times or they will be given a grade of AF

Grading System

Official Textbook
Hansen, D. R., & Mowen, M. M. (2019). Strategic Cost Management. Philippines: Cengage Learning Asia Pte.

References
Hansen, D. R., & Mowen, M. M. (2018). Cornerstones of cost management(4th ed.). Boston: Cengage Learning.
Vanderbeck, E. J., & Mitchell, M. R. (2017). Principles of cost accounting(17th ed.). Philippines: Cengage Learning Asia Pte.

Part 1 – Assessment, Measurement, and Evaluation

Prepared by: Kathleen Mallorca Morales, PhD for the Office of the Vice President for Higher Education
 WEEK DATE
NO. Topic Outline Teaching/Learning Activities
1 SCHOLA BREVIS
I  Classroom Lecture
COST-VOLUME-PROFIT (CVP) ANALYSIS:  Board Work
Cost behavior  Assignment/Homework.
Variable and absorption costing
Activity based costing
2 Jan 23 & 26 Break-even point and target profit
Multiple product analysis
Graphic representation of CVP relationships
Changes in CVP variables
CVP analysis and non-unit cost drivers

3 Jan 30 QUIZ
4 Feb 06 HOLIDAY (President’s Day)
II  Classroom Lecture
ACTIVITY RESOURCE USAGE MODEL AND TACTICAL  Board Work
DECISION MAKING:  Assignment/Homework.
5 Feb 13 & 16 Tactical decision making process
Relevant costs and revenues
Relevancy, cost behavior, and activity resource usage model
Tactical decision making

6 Feb 20 PRE-LIM
III  Classroom Lecture
PRICING AND PROFITABILITY ANALYSIS:  Board Work
Basic pricing concepts  Assignment/Homework.
7 Feb 27 & Mar 02 Cost and pricing policies
The legal system and pricing
Measuring profit
Analysis of profit-related variances
The product life cycle
Prepared by: Kathleen Mallorca Morales, PhD for the Office of the Vice President for Higher Education
 Limitations of profit measurement

8 Mar 06 QUIZ
9 Mar 13
10 Mar 20 MID-TERM EXAM
IV  Classroom Lecture
BUDGETING FOR PLANNING AND CONTROL:  Board Work
Role of budgeting in planning and control  Assignment/Homework.
11 Mar 27 & 30 Preparing the operating budget
Preparing the financial budget
Flexible budgets for planning and control
Activity based budgets
Behavioral dimension of budgeting

12 Apr 03 QUIZ
13 Apr 10 HOLIDAY (Araw ng Kagitingan)
V  Classroom Lecture
DECENTRALIZATION: RESPONSIBILITY ACCOUNTING:  Board Work
Responsibility accounting  Assignment/Homework.
14 Apr 17 & 20 Decentralization
Measuring performance of investment centers
Measuring and rewarding the performance of managers
Transfer pricing
Setting transfer prices

15 Apr 24 PRE-FINAL
16 May 01 HOLIDAY (Labor Day)
VI  Classroom Lecture
STRATEGIC COST MANAGEMENT (SCM):  Board Work
Basic concepts  Assignment/Homework.
17 May 08 & 11 Value chain analysis
Life-cycle cost management
JIT manufacturing and purchasing

Prepared by: Kathleen Mallorca Morales, PhD for the Office of the Vice President for Higher Education
 JIT and its effects on the cost management system

18 May 15 QUIZ
19 May 22 FINAL EXAM
20 May 29 to 31 FINAL EXAM (Delayed)

Prepared by: Kathleen Mallorca Morales, PhD for the Office of the Vice President for Higher Education
Summary of Assessment Tasks
No. of Hours / No. of Hours/
Minutes Minute
I Cost-Volume-Profit (CVP) Analysis
Lecture 3.30 IV. Budgeting for Planning and Control
Quizzes and Chapter test 1.30 Lectures 3.45
Quizzes and Chapter test 2.30
II. Activity Resource Usage Model and Tactical Decision Making
Lecture 3.30 Semi-Final Exam 1.15
Quizzes and Chapter test 1.30 Lecture 1.15

Prelim Exam 1.15 V. Decentralization: Responsibility Accounting

Lecture 1.15 Lecture 3.30
Quizzes and Chapter test 1.30
III. Pricing and Profitability Analysis
Lecture 5.00 VI. Strategic Cost Management (SCM)
Quizzes and Chapter test 2.30 Lecture 3.30
Quizzes and Chapter test 1.30
Midterm Exam 2.00
Lecture 1.30
Final Exam 2.00
Total 44

Prepared by: Kathleen Mallorca Morales, PhD for the Office of the Vice President for Higher Education