ACCT 520

Advanced Strategic Management Accounting

4 Undergraduate credits
Effective August 1, 1998 – Present

Graduation requirements this course fulfills

This course continues the emphasis on the role of financial and nonfinancial information for strategic planning and control decisions from the Strategic Management Accounting course. It focuses on the strategic components of cost/price, quality, time, flexibility and innovation in the learning organization. Coverage of strategic cost management, cost of capacity, kaizen, time-based competition, agility, competitive intelligence, pricing, distribution channels, environmental accounting, cost accumulation systems and comprehensive performance indicators is included.

Special information

Note: Refer to the course syllabus located in the Content section of the course D2L Web site and prepare the assignment for the first class meeting.

Learning outcomes


  • Use financial and non-financial information to conduct cost and management accounting calculations for analysis in organizations.
  • Demonstrate understanding of the ethical considerations in cost accounting.
  • Compare impacts of various cost accounting methodologies on performance in a strategic decision-making environment.
  • Evaluate the strategic application of operating and capital budgeting.
  • Formulate critical recommendations, both oral and written, to organizations based on cost accounting analyses.

Fall 2020

Section Title Instructor
01 Advanced Strategic Management Accounting Dosch, Jennifer H Books Course details
50 Advanced Strategic Management Accounting Dosch, Jennifer H Books Course details

Spring 2021

Section Title Instructor
50 Advanced Strategic Management Accounting Wilson, Lucy Jane Books Course details