A.

LESSON PLAN: BAC3674 T2,1718

WEEK DATE TOPICS ACTIVITIES (HOURS) E- REMARKS
Lecture Tutorial Lab Others LEARNING (Class Replacement/
[Guided Public Holiday)
Learning]
(NF2F)
1. 20/11/2017 Cost Management and Strategic Decision 3 1
Making Evaluating Opportunities and
Leading Change (Week !) (Week 2)
Strategic Role of Cost Management
Characteristics of Cost Management and Cost
Management Analysts Formulation of Strategic
Action Plans
Ethical Standards
Evaluation of Plans and Outcomes
Strategic Decision Making Process
Examples of Common Decisions: Outsource, or
Add or Drop a Product, or Service, or Business
Unit
Pricing Decisions
2-3 27/11/2017 Advanced Application of Activity-Based 4 1 1/12/2017 Public Holiday
Costing Systems (The Prophet
Steps included in Computing Costs under ABC (Week (Week 3) Muhammads birthday)
and Traditional Costing and evaluate their 2-
differential results and Implications on 3 hours)
Businesses and Competition
Product and Consumer Profitability (Week
Estimation of Costs of New Products Using 3-
ABC 1 hour)
Usage of ABC in Service-Oriented and
Merchandising Companies
Critical Analysis of the Costs and Benefits of
Using ABC
3-4 4/12/2017 Strategic Application of Activity-Based 4 1 Group assignment
Management requirements will be given
Strategic Importance of Activity-Based (Week (Week4)
Information 3-
ABC as the Foundation of Process 2 hours)
Improvement
 Combining ABC and Target Costing for (Week
Strategic Decisions 4-
Importance of Customer-Perceived Value 2hours)
Tasks Required By Activity-Based
Management (ABM)
Identification of Process Improvement
Opportunities
Capacity Utilisation
Strategic Implementation of ABC and ABM
4-6 11/12/2017 High-Performance-Based Cost Estimation by 6 2 Youtube
Using Statistical and Mathematical Video 1
Techniques (Week (Week 5-
hour-
Reasons for Estimating Costs 4- 1 hour)
Simple and Complex Models: Single or 1 hour) Synopsis
Multiple Cost Drivers and Complex Cost (Week 6-
Behavior (Week 1
Cost-Estimation Methods 5- hour)
Statistical Cost Estimation Using Simple and 3 hours)
Multiple Regression Analysis and use of
mathematical equation (Week
High-and-Low Method, Account Analysis 6-
Method and Engineering Method 2 hours
Comparison of the Methods and Estimates
Use of the Results and Analytical Perspectives
Outsourcing Decision, Costs and Benefits of
Product Variety
Ethical issues related to cost-estimation
6-7 25/12/2017 Strategic Issues in Making Investment 3 1 Youtube 25/12/2017 Public Holiday
Decisions Video 1 (Christmas)
Strategic Investments (Week (Week7-
hour-
Discounted Cash Flow Analysis 6- 1 hour)
Future Actions of Competitors 1 hour) Synopsis
Real Option Value Analysis
Legal and Ethical Issues in Strategic Investment (Week
Analysis 7-
2 hours
7-8 1/1/2018 Strategic Budgeting and Financial Planning 4 2 1/1/2018 Public Holiday
Strategic Planning: Achieving and Maintaining (New Year)
a Competitive Advantage (Week (Week 8-
Key purposes of Budgeting Systems 7- 1 hour)
Usage of the Varieties of Budgets and Strategic 1 hour)
Comparison (Week 9-
International Aspects of Budgeting 1 hour)
 Activity-Based Budgeting (Week
Illustrating the Master Budget 8-
Responsibility for Budget Administration 3 hours)
Behavioral Implication of Budgets
Contemporary Issues in Budgeting and
Financial Planning
7 8/1/2018 Mid semester exam (Tentative date)
Or
9
9 15/1/2018 Strategic Aspects of Responsibility 3 1
Accounting, Support Department Cost
Allocations, and Transfer Pricing (Week (Week 10-
Decentralization 9- 1 hour)
Responsibility Accounting Systems 3 hours
Types of Responsibility Centers and their
Strategic Analysis
Support Department Cost Allocation
Service Department Cost Allocation Illustration
Transfer Pricing
Transfer Prices in Multinational Settings
10 22/1/2018 Performance Measurement, Balanced 3 1 Youtube
Scorecard, and Performance Rewards Video 1
Organizational Role of Performance Measures (Week (Week 11-
hour-
Designing a Performance Measurement System 10- 1 hour)
Short-Term Financial Performance Measures 3 hours) Synopsis
for Management
Non-Financial Performance Measures
Using a Balanced Scorecard for Measuring
Performance
Performance Evaluation in Multinational
Settings
Compensation Strategy and Pay-for-
Performance Plans
Links between Performance Measures and
Rewards
11 29/1/2018 Managing Costs and Uncertainty 3 1 Youtube
Cost-Control Systems Video 1
Understanding Cost Changes (Week (Week 12-
hour-
Cost Containment 11- 1 hour)
Cost Avoidance and Reduction 3 hours) Synopsis
Committed Fixed Costs
Discretionary Costs
 Cash Management
Supply-Chain Management
Coping with Uncertainty
12 5/2/2018 Implementing Quality Concepts 3 1
Defining the Concept of Quality
Benchmarking (Week (Week 13-
Total-Quality Management (TQM) 12- 1 hour)
Types of Quality Costs 3 hours)
Measuring the Costs of Quality
Obtaining Information about Quality from the
BSC and CMS
Quality as an Organizational Culture
13 12/2/2018 Inventory and Production Management 3 1 Youtube Chinese New year
Important Relationships in the Value Chain Video 1
Buying or Producing and Carrying Inventory (Week (Week 14-
hour-
Understanding and Managing Production 13- 1 hour)
Activities and Costs 3 hours) Synopsis
Changes Needed to Implement JIT
Manufacturing
Logistics of the JIT Environment
14 19/2/2018 Emerging Management Practices 3 1
The Changing Workplace
Business Process Reengineering (Week (Week 14-
Downsizing, Layoffs, and Restructuring 14- 1
Workplace Diversity 3 hours) hour)
Enterprise Resource Planning Systems
Strategic Alliances
Open-Book Management
Environmental Management Systems

TOTAL HOURS BY ACTIVITY 42 14 5

TOTAL HOURS 56 5