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.
Note: Read "Organizational Role of Management Accountants" module and complete problems 2, 8, 9 & 10 before first class meeting.
4 Graduate credits
Effective July 26, 2000 to present