BA 321 - Cost Management I
Spring 2005

[Syllabus] [Class Materials]

Class Schedule and Assignments

DATE		TOPIC	READING	ASSIGNMENT
M	Mar 28	Introduction & Ethics Cost Terms & Purposes	Ch 1 Ch 2	1-23 (in class)
W	Mar 30	Cost-Volume-Profit Analysis --Sensitivity analysis --Sales mix --Multiple cost drivers	Ch 3	2-33, 2-36, 2-37
M	April 4	Product Costing --Job costing --Absorption vs. Variable --Accounting records	Ch 4, Ch 9	3-30, 3-42, 3-45
W	April 6	Activity Based Costing --Manufacturing, merchandising and service organizations --Activity Based Management	Ch. 5	4-33, Scholastic Brass, 9-18, 9-19
M	April 11	Catch-up and exam review		5-34, 5-36, 5-37
W	April 13	Midterm #1
M	April 18	Master Budget --Cash budget --Comprehensive budget --Sensitivity analysis	Ch 6	6-36
W	April 20	Cont.		6-28, 6-29, 6-38
M	April 25	Flexible Budgets & Variances --Flexible budget report & Variances --Material and labor variances --Variance responsibility	Ch 7	7-27
W	April 27	Overhead Variances --Variable overhead --Fixed overhead	Ch 8	7-22, 7-34
M	May 2	Relevant Costs - Differential Costs vs. Sunk Costs - Opportunity Costs - Make-or-Buy Decisions - Product Line & Mix Decisions	Ch. 11	8-35, Short Month Mystery
W	May 4	Pricing Decisions -Short run pricing -Cost-plus pricing -Target costing -Life-cycle costing	Ch. 12	11-19, 11-22, 11-36, 11-37
M	May 9	Cont.		12-17, 12-24, 12-32, 12-34
W	May 11	Midterm #2
M	May 16	Cost Allocation -Purposes & Criteria -Service department allocations -Common costs -Segment reports	Ch. 14 (pp. 481-490) Ch. 15
W	May 18	Cont.		14-18 15-25, 15-28, 15-32
M	May 23	Process Costing --Equivalent units --Weighted average method --Accounting records	Ch 17 pp 585-595	Oregon Sports Company
W	May 25	Transfer Pricing - Cost Basis - Market Basis - Opportunity Cost Basis -International transfer prices	Ch.22 Class Notes	17-35, 17-36
M	May 30	Memorial Day
W	June 1	Review		22-27, 22-28, 22-31
	June	FINAL EXAMINATION	All Chapters	Time: TBA