Acct 621 Chapter One Illustrations.

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COURSE CHAPTERS’ ASSIGNMENTS TO GROUPS

CHAPTER CONTENTS DELIVERY RESPONSIBILITY


COST CONCEPTS, COST BEHAVIOUR &
ONE Lectures The Instructor
COST ESTIMATION

TWO MULTI-PRODUCT CVP ANALYSIS Lectures The Instructor

THREE ACTIVITY-BASED-COSTING (ABC) Lectures The Instructor

FOUR COST ANALYSIS AND PRICING DECISIONS Presentations Students’ Groups*


4.1 Profit Maximization Pricing Models
4.2 Target ROI Pricing and Asset Valuation Group1
4.3 Cost-Based Pricing February 04, 2018
4.4 Strategic Pricing for New Products
RESPONSIBILITY CENTERS AND
FIVE Presentations Students’ Groups*
PERFORMANCE MEASUREMENT
5.1 Profit Centres and Transfer Pricing
 Profit as a Performance Measure
Group 2
 Transfer Pricing
 Non-Profit Measures of Performance
5.2 Investment Centres
 Relating Profits to Assets Employed
Group 3
 ROI and Residual Income (RI)
 Economic Value Added (EVA)
CURRENT DEVELOPMENTS AND ISSUES IN
SIX Presentations Students’ Groups*
COST & MANAGEMENT ACCOUNTING
6.1 Product-Life Cycle Costing
Group 4
6.2 Kaizen Costing
6.3 Benchmarking
Group 5
6.4 Balanced Score Card
6.5 Business Process Reengineering
Group 6
6.6 Environmental Costing

* The soft copies of the power point presentations for all groups should be submitted, via the
instructor’s e-Mail address, not later than February 02, 2018.
abiygetahun@hotmail.com

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