Course ID:
Course Code & Number
BA 412
Course Title
Strategic Cost Analysis
Level
BS
Credit Hours/ ECTS Credits
(3+0+0) 3 TEDU Credits, 6 ECTS Credits
Year of Study:
Senior
Semester:
Spring
Type of Course:
Elective
Mode of Delivery:
Face-to-face
Language of Instruction:
English
Pre-requisite / Co-requisite::
Pre-requisites: NONE
Co-requisites: NONE
Catalog Description
Course Objectives
The main objective of this course is to introduce principles and techniques of cost management, and to practice the tools in managerial decision making and managerial control.
Software Usage
Students will use MS Office applications (especially MS Excel).
Course Learning Outcomes
Upon succesful completion of this course, a student will be able to
1. Develop a knowledge of fundamentals and techniques of strategic cost analysis
2. Discover the application areas of cost analysis
3. Explain the accountant’s role in an organization
4. Identify managerial decision making and the roles of cost analysis in decision making
5. Recognize the importance of cost analysis to evaluate performance
Learning Activities and Teaching Methods:
Telling/Explaining
Discussion/Debate
Questioning
Reading
Demonstrating
Problem Solving
Inquiry
Collaborating
Think-Pair-Share
Predict-Observe-Explain
Case Study/Scenarion Analysis
Assessment Methods and Criteria:
Test / Exam
Quiz
Case Studies / Homework
Presentation (Oral/Poster)
Assessment Methods and Criteria Others:
Design Content
Recommended Reading
1. Accounting, Auditing & Accountability Journal
2. Auditing: A Journal of Practice and Theory
3. Journal of Accounting, Auditing and Finance
4. Harvard Business Review
5. Related journal articles and publications
Required Reading
1. Cost Accounting, C. Horngren, S. Datar and G. Foster, Pearson Prentice Hall, 2011
Grading
Learning Activities and Teaching Methods Others:
Course Coordinator:
Student Workload:
| Workload | Hrs |
|---|---|
| Case Study Analysis | 45 |
Course & Program Learning Outcome Matching: