Next Strategic Management Accounting topics

The topics for next Strategic Management Accounting (SMA) lecture are as follows:

Chapter 11 of textbook: Activity-based Costing
Chapter 12 textbook: Pricing, Target Costing and Customer Profitability Analysis


The main reading for study purpose is the subject textbook


Class exercises to review are:


Exercise 1

Exercise 2





References
  1. On ABC: http://josephho33.blogspot.hk/2011/10/activity-based-costing-brief-note.html
  2. On target costing: http://josephho33.blogspot.hk/search?q=target+costing
  3. On customer profitability analysis: http://josephho33.blogspot.hk/2011/10/reviewing-customer-accounting-from.html
  4. Product Life Cycle notion: http://josephho33.blogspot.hk/2012/08/product-life-cycle-management-study.html

Some readings on SMA from CIMA for reference: http://www.cimaglobal.com/Thought-leadership/Research-topics/

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