COMM 5140 - Strategic Cost Management

Explores the roles of accounting information in strategically positioning the firm and in improving performance and examines cost management problems and practices in U.S. and selected foreign firms. The course primarily deals with activity-based cost management, kaizen, target costing, and the balanced scoreboard. Additional topics include the theory of constraints, the strategic value chain, the half-life metric for improvement, and the role of accounting in managing quality. Prerequisite: COMM 311.

Credits: 3