TRESTON INTERNATIONAL COLLEGE

COURSE OUTLINE

Course Code AE23

Course Title Strategic Cost Management

Lecture 54 HOURS; 4.5 hours per week x 12 weeks
Credit Units Laboratory / NONE
Studio
Couse Code
Pre-Requisite(s)
Course Title
Instructor
Undergraduate Details
Minimum Qualifications
Required Reading Managerial Accounting, Fifth Edition, Mowen,Hansen,Heitger (Philippine Edition)

SUGGESTED READINGS RELATED ONLINE

LEARNINGS
COURSE REQUIREMENTS
COURSE DETAILS
a. Course Description
This course is an introduction to managerial accounting, and emphasizes the analysis and evaluation of accounting information as part of the managerial
processes of planning, decision-making, and control. It emphasizes the development and use of accounting information for internal decisions. Topics
include cost behavior and analysis, product and service costing, and relevant costs for internal decision-making.
b. Pre-requisite None
Co-requisite
c. Course Classification (General Basic Core Courses
Education, Basic Core Courses,
Professional Courses, Electives, Free
Electives)
Treston International College 1

University Parkway District 32nd Street Corner

C-5 Road, Bonifacio Global City Taguig, Metro Manila

Date of revision:
June 3, 2017
 TRESTON INTERNATIONAL COLLEGE
COURSE OUTLINE

GOALS FOR THE COURSE

 Desired Course Outcomes

By the end of the course the student will be able to:

 Desired Course Objectives
 Estimate the standard cost of products and services using appropriate cost allocation methods, and
analyze the variances between actual and standard costs.
 Identify the relevant costs/revenues in different situations, and use them to make short-term and
long-term economic choice decisions.
 Describe the uses of financial information for managerial planning and control, compute transfer
prices, and develop a budget for a responsibility center.
 Integrate qualitative factors along with quantitative ones in the problem-solving process

Treston
2 International College
University Parkway District 32nd Street Corner
C-5 Road, Bonifacio Global City Taguig, Metro Manila

Date of revision:
June 3, 2017
 TRESTON INTERNATIONAL COLLEGE
COURSE OUTLINE

COURSE CONTENT

Hours
Week Learning Outcomes Topics Teaching Strategies Assessment
Lec Lab
1. Introduction to Managerial  Group discussion  Seatwork
Accounting  Lecture using  Quizzes
2. Basic Managerial Accounting audio-visual  Examination
Concepts presentation  Class
4.5
1st Participation
hrs. NA
 Assignment

 Group discussion  Seatwork

Cost Behavior
 Lecture using  Quizzes
audio-visual  Examination
presentation  Class
 Problem solving Participation
2nd 4.5
hrs. NA (board work and  Assignment
seatwork

3rd 4.5 NA Cost-Volume-Profit Analysis  Group discussion  Seatwork

hrs.  Lecture using  Quizzes
audio-visual  Examination
presentation  Class
Participation
 Assignment

Treston International College 3

University Parkway District 32nd Street Corner

C-5 Road, Bonifacio Global City Taguig, Metro Manila

Date of revision:
June 3, 2017
 TRESTON INTERNATIONAL COLLEGE
COURSE OUTLINE

COURSE CONTENT

Hours
Week Learning Outcomes Topics Teaching Strategies Assessment
Lec Lab

Job Order Costing  Group discussion  Seatwork

 Lecture using  Quizzes
audio-visual  Examination
4.5 presentation  Class
4th NA
hrs. Participation
 Assignment

Process Costing  Group discussion  Seatwork

 Lecture using  Quizzes
audio-visual  Examination
4.5 presentation  Class
5th NA
hrs. Participation
 Assignment

6th 4.5 Activity Based Costing and  Group discussion  Seatwork

hrs. Management  Lecture using  Quizzes
audio-visual  Examination
presentation  Class
Participation
 Assignment
Treston
4 International College
University Parkway District 32nd Street Corner
C-5 Road, Bonifacio Global City Taguig, Metro Manila

Date of revision:
June 3, 2017
 TRESTON INTERNATIONAL COLLEGE
COURSE OUTLINE

COURSE CONTENT

Hours
Week Learning Outcomes Topics Teaching Strategies Assessment
Lec Lab

6th MIDTERM EXAMINATION

COURSE CONTENT

Hours
Week Learning Outcomes Topics Teaching Strategies Assessment
Lec Lab
Absorption and Variable Costing, and  Group discussion  Seatwork
Inventory Management  Lecture using  Quizzes
audio-visual  Examination
4.5 presentation  Class
7th NA
Participation
hrs.
 Assignment

8th 4.5 NA Profit Planning  Group discussion  Seatwork

hrs.  Lecture using  Quizzes
audio-visual  Examination
Treston International College 5

University Parkway District 32nd Street Corner

C-5 Road, Bonifacio Global City Taguig, Metro Manila

Date of revision:
June 3, 2017
 TRESTON INTERNATIONAL COLLEGE
COURSE OUTLINE

presentation  Class
Participation
 Assignment
Standard Costing  Group discussion  Seatwork
 Lecture using  Quizzes
4.5 audio-visual  Examination
9th NA
hrs. presentation  Class
Participation
 Assignment
Flexible Budget and Overhead Analysis  Group discussion  Seatwork
 Lecture using  Quizzes
4.5 audio-visual  Examination
10th NA presentation  Class
hrs.
Participation
 Assignment
1. Performance Evaluation and  Group discussion  Seatwork
Decentralization  Lecture using  Quizzes
4.5 2. Short- Run Decision Making: audio-visual  Examination
11th NA Relevant Costing presentation  Class
hrs.
Participation
 Assignment
Capital Investment Decision  Group discussion  Seatwork
 Lecture using  Quizzes
4.5 audio-visual  Examination
12th NA presentation  Class
hrs.
Participation
 Assignment
12th FINAL EXAMINATION

Treston
6 International College
University Parkway District 32nd Street Corner
C-5 Road, Bonifacio Global City Taguig, Metro Manila

Date of revision:
June 3, 2017
 TRESTON INTERNATIONAL COLLEGE
COURSE OUTLINE

Treston International College 7

University Parkway District 32nd Street Corner

C-5 Road, Bonifacio Global City Taguig, Metro Manila

Date of revision:
June 3, 2017
 TRESTON INTERNATIONAL COLLEGE
COURSE OUTLINE

GRADING SYSTEM
A. GRADE EQUIVALENCY

FINAL GRADE EQUIVALENT GRADE REMARKS

96 – 100 1.00 Excellent
93 – 95 1.25 Excellent
90 – 92 1.50 Very Good
88 – 89 1.75 Very Good
85 – 87 2.00 Good
82 – 84 2.25 Good
80 – 81 2.50 Satisfactory
77 – 79 2.75 Satisfactory
75 – 76 3.00 Passed
Conditional 4.00 Incomplete/Conditional
Below 75 5.00 Failed
FA Failure due to Absences
DRP Officially Dropped
B. TERM GRADE Attendance = 10%
Orals = 20%
Quizzes = 20%
Term Examination = 50%
TOTAL = 100%
C. TRIMESTER GRADE Midterm Grade = 50%
Pre-final Grade = 50%
TOTAL = 100%
D. CLASSROOM POLICIES A. All cellphones and gadgets should be on silent mode.
B. No Gadgets, Cellphones are allowed to be used inside the classroom.
C. Standard student behavior is expected. (Academic Honesty, Punctuality, Pro-active class participation and Mutual Respect)
*Academic Honesty includes but not limited to Honesty, Plagiarism, Cheating, Falsifications, Academic misconduct and Denying others access to information or material

Treston
8 International College
University Parkway District 32nd Street Corner
C-5 Road, Bonifacio Global City Taguig, Metro Manila

Date of revision:
June 3, 2017
 TRESTON INTERNATIONAL COLLEGE
COURSE OUTLINE

D. Absences and Tardiness are strictly recorded. If more than allowed number of absences are met, automatic failure due to
absences will be implemented.
E. Papers (research, assignment,) must be submitted on time; all sources should be stated in APA format

E. CONSULTATION HOURS (OPTIONAL) 1 – 2 hours per week based on faculty’s availability.

Treston International College 9

University Parkway District 32nd Street Corner

C-5 Road, Bonifacio Global City Taguig, Metro Manila

Date of revision:
June 3, 2017