Strategic management accounting tutorial teaching plan 2014 Sept.
Aim
|
Before
addressing the more advanced topics in strategic management accounting you
need to revise the fundamentals covered on an earlier accounting module.
You
should be familiar with the general content of these chapters from your
earlier studies and just need to be reminded / updated.
|
Chapters
1, 2 and 10 in the recommended text and articles.
Dekker, H (2003) Value chain analysis in inter-firm
relationships – a field
study”. Management Accounting
Research, Vol.14, p.1-23)
|
|
Self
assessment
|
Complete
the multiple choice questions for chapter 1, 2 and chapter 10.
Consider
the end-of-chapter review questions for chapters 1, 2 and 10.
|
Activities
and
Questions
|
Attempt
end-of-chapter exercises:
1.12 Purposes of accounting systems (Solution in Appendix A)
1.14 Value chain and classification of costs for
Boots the Chemist
2.16 Cost drivers and the value chain in Toyota
10.17
Relevant Costing
|
Session 1: Strategic Management and Accounting
Information
Aim
|
Identify
key aspects of strategic management accounting and performance measurement
|
You should
skim read chapter 22 in the recommended text and assigned articles.
Guilding, C.,
Cravens, K. S. and Tayles, M., (2000), 'An international comparison of
strategic management accounting practices', Management Accounting Research, 11, no.1: 113-135
Roslender, R. and Hart, S.J. (2003). In search of
strategic management accounting: Theoretical and field study perspectives. Management
Accounting Research. 14, 255-279.
|
|
Questions
|
From
the Seminar Questions File
S
1. Management Accounting in a Bank
S
3. Four years ago a computer system
|
Session 2: ABC/M, Customer Profitability and Target Costing
Aim
|
1. To consider how activity-based
costing can help management understand the key cost drivers
2. To consider pricing and cost-related
prioritisation of organisational activities.
|
Chapters 11
and 12 in the recommended text and assigned articles.
Everaert, P. (2006). Characteristics of target
costing: theoretical and field study perspectives. Qualitative Research in Accounting and Management. 3:3, 236-263.
Dunk, A S. Product life cycle costs analysis: the
impact of customer profiling, competitive advantage, and quality of IS
information. Management Accounting Research. 15 (2004) 401-414.
|
|
Self assessment
|
Complete
the multiple choice questions for chapters 11 and chapter 12.
Consider
the end-of-chapter review questions for chapters 11 and 12
|
Activities
and
Questions
|
Attempt
end-of-chapter exercises:
11.11 and 11.12 ABC, activity area and cost driver rates (Solution
in Appendix A)
11.13 ABC and product cross-subsidisation
12.21 Customer profitability, distribution
|
Session 3: Accounting for Quality and JIT
Aim
|
1. Explain the cost categories in a
cost of quality programme
2. Identify the costs and benefits of
quality improvements
|
Chapter 20 and
21 in the recommended text and assigned articles.
Srdoc, A., Sluga,
A. and Bratko, I., (2005), 'A quality management model based on the deep
quality concept', The International
Journal of Quality & Reliability Management, 22, no.2/3: 278-302
|
|
Self assessment
|
Complete
the multiple choice questions for chapters 20 and 21. .
Consider
the end-of-chapter review questions for chapters 20 and 21.
|
Activities
And
Questions
|
Attempt
end-of-chapter exercises:
20.16 Cost of quality analysis
Q. 20.20
Lappalainen - Throughput, quality and relevant costs
21.16 Choosing supplier for JIT
21.21 Just in Time systems and
Ethics
|
Session 4: Accounting for Control, Strategic Planning and
Control
Aim
|
To
understand the purposes and roles of budgeting. Focus on the key concepts
rather than the detailed compilation of budgets.
|
You should
read chapter 14 in the recommended text and assigned articles.
Otley, D. (2001). "Extending the boundaries of management
accounting research: developing systems for performance management." British
Accounting Review 33 p243- 261
|
|
Self assessment
|
Complete
the multiple choice questions for chapter 14.
Consider
the end-of-chapter review questions for chapters 14
|
Activities
and
Questions
|
Attempt
end-of-chapter exercises:
14.16 Budgetary slack and ethics
14.19 Responsibility of purchasing agent
14.18 Budgeted Profit and Loss
Account
|
Session 5: Divisional control and performance measurement
Aim
|
To
understand the important elements of effective management control systems
|
You should
read chapters 18 and chapter 19 in the recommended text and assigned
articles.
O’Hanlan, J and Peasnell, K., (1998) “Wall
Street’s contribution to management accounting: the Stern Stewart EVA
financial management system. Management Accounting Research, Vol. 9
421-444.
You need not deal
in detail with the mathematical and quantitative aspects of this paper.
|
|
Self assessment
|
Complete
the multiple choice questions for chapter 18 and chapter 19.
Consider
the end-of-chapter review questions for chapters 18 and 19
|
Activities
and
Questions
|
Attempt
end-of-chapter exercises:
18.12 Decentralisation, goal congruence and
responsibility centres
19.11 ROI and residual profit
19.13 Residual income and economic value added (Solution
in Appendix A)
|
Questions
|
From the Seminar Questions File
F 1. Financial Performance
|
Session 6: Strategy Implementation – The Balanced
Scorecard
Aim
|
Assess the
relevance of scorecard approaches in strategic management and performance
measurement.
|
You should
read Chapter 22 in the recommended text and assigned articles.
Norreklit, H., (2000) “The balance on the
balanced scorecard- a critical analysis of some of its assumptions”, Management
Accounting Research, Vol.11, pp.65-88.
Tayles, M., Adshed, N., Bramley, A, and
Farr, J., (2002) Dealing with the management of intellectual capital: the
potential role of strategic management accounting. Accounting, Auditing and Accountability Journal, Vol 15 2, 251-267.
|
|
Self assessment
|
Complete
the multiple choice questions for chapter 22.
Consider
the end-of-chapter review questions for chapter 22
|
Activities
|
Attempt
end-of-chapter exercises:
22.11 Strategy and balanced scorecard (Solution in Appendix A)
22.15 Balanced scorecard
|
Questions
|
From the Seminar Questions File
Q 5.
Ochilpark
|
Facebook resources
FB videos on SMA
** also try to participate in an online survey on SMA for SMA students
Comments
Post a Comment