cost accounting

Credit Hours: 3 Contact Hours: This is a 3-credit course, offered in accelerated format. This means that 16 weeks of material is

covered in 8 weeks. The exact number of hours per week that you can expect to spend on each course will vary based upon the weekly coursework, as well as your study style and preferences. You should plan to spend 14-20 hours per week in each course reading material, interacting on the discussion boards, writing papers, completing projects, and doing research.

Faculty Information: Faculty contact information and office hours can be found on the faculty profile page.

COURSE DESCRIPTION AND OUTCOMES

Course Description:

This course incorporates advanced topics in managerial accounting using automation and business intelligence

(BI). Topics include decision-making, budgeting, performance evaluation, costing methods, activity-based costing

(ABC), profit analysis, forecasting, and variance analysis. Students will use case analysis and simulations of real-

world situations involving current business intelligence (BI) technology to identify solutions for managerial

decision-making.

In this course, we will expand upon your prior foundational knowledge of Managerial Accounting in both

breadth and depth. You will apply planning, evaluation, and decision-making concepts to discussion board,

critical thinking, mastery exercises, and a portfolio project.

Course Learning Outcomes:

1. Identify cost management strategies and cost systems. 2. Apply various cost management concepts and methods for decision making using business intelligence

(BI). 3. Develop planning and budgeting for operations and capital investments. 4. Demonstrate application of operational control methods using business intelligence (BI). 5. Perform management-level control of cost, revenue, profit and investment centers. 6. Explain the concept of the Balanced Scorecard. 7. Evaluate techniques of management compensation, business analysis, and business valuation.

PARTICIPATION & ATTENDANCE

Prompt and consistent attendance in your online courses is essential for your success at CSU-Global Campus. Failure to verify your attendance within the first 7 days of this course may result in your withdrawal. If for some reason you would like to drop a course, please contact your advisor.

Online classes have deadlines, assignments, and participation requirements just like on-campus classes. Budget your time carefully and keep an open line of communication with your instructor. If you are having technical problems, problems with your assignments, or other problems that are impeding your progress, let your instructor know as soon as possible.

COURSE MATERIALS

Required:

Blocher, E., Stout, D., Juras, P., & Smith, S. (2019). Cost management: A strategic emphasis (8th ed.). New York,

NY: McGraw Hill. ISBN: 9781259917028

Additional Required Course Materials or Web-based Tools/Applications: McGraw Hill Connect, Excel, Word,

PowerPoint, AI and BI Tools provided by textbook publisher, Financial Analysis and Presentation Applications.

CSU Global Campus Library, CSU Global Campus Writing Center

Suggested: N/A

NOTE: All non-textbook required readings and materials necessary to complete assignments, discussions, and/or

supplemental or required exercises are provided within the course itself. Please read through each course module

carefully.

COURSE SCHEDULE

Due Dates

The Academic Week at CSU-Global begins on Monday and ends the following Sunday.

• Discussion Boards: Your initial posting should be 250-500 words and must be completed by Thursday at 11:59 p.m. MT. Peer responses, to two or more of your classmates or your instructor, must posted by Sunday at 11:59 p.m. MT. Late posts may not be awarded points.

• Opening Exercises: Take the Opening Exercise before reading each week’s content to see which areas you will need to focus on. You may take these exercises as many times as you need. The Opening Exercises will not affect your final grade.

• Mastery Exercises: Students may access and retake Mastery Exercises through the last day of class until they achieve the scores they desire.

• Critical Thinking: Assignments are due Sunday at 11:59 p.m. MT.

• Live Classroom: Although participation is not required, Live Classroom sessions are held during Weeks 1 and Weeks 6. There are two total sessions.

Weekly Reading and Assignment Details

Module 1

Readings

· Chapters 1, 2, & 3 in Cost Management: A Strategic Emphasis · Epstein, M. J. (2018, February). Adapting for digital survival. Strategic Finance, 99(8). Retrieved from

Adapting for Digital Survival

· Liu, F., Ding, Y., Gao, J., & Gong, P. (2017). Effects of cost factors on national manufacturing based on global perspectives. Economies, 5(4), 45.

Opening Exercise (0 points)

Discussion (25 points)

Critical Thinking (60 points)

Option #1: The Changing Profile of Management Accountants Imagine that you are human resource manager asked to review a job description for a Chief Financial Officer opening at your company. The finance department mentioned that they have had a lot of difficulty retaining talent because of long hours, outdated technology, and isolation from the operational departments so they need positive change from their new leader. You know it will be critical to get the right person in the role to improve business processes which should in turn increase the company’s financial performance. However, you also realize that the pool of candidates with the requisite amount of work experience would likely have graduated from college 10 or more years ago. Using what you learned in the required reading article “Adapting for Digital Survival,” how would you modify the existing job description to target the desired pool of candidates to meet the company’s growth needs? Specifically address the following:

1. Do you believe the wording is strong enough to communicate “required,” as opposed to “desired” or “preferred” skills in the candidates?

2. What certifications are generally pursued by management accountants, and why would having those certifications make a candidate more desirable than one that did not have the certifications?

3. Are there skills missing that should be listed, and listed skills that could be removed because they are not as critical as others?

4. This position is clearly looking for someone with a significant base of experience. However, they also desire someone who can break the cycle of high turnover. Is an employer able to pass on hiring a candidate solely because of their age (e.g. someone close to retirement)?

Job description Company is a global manufacturing firm headquartered in Nebraska. The Chief Financial Officer will be responsible for hands-on oversight of all finance, accounting, and reporting activities. Key Responsibilities

• Oversees and manages all accounting operations including Billing, A/R, A/P, Payroll, GL, Cost Accounting, and Inventory Accounting;

• Coordinates and directs the preparation of budgets for the overall company and for each department;

• Prepares and publishes timely monthly financial statements; • Support month-end and year-end close process; • Develops and documents business processes and accounting policies to maintain and strengthen

internal controls;

• Manages and complies with local, state, and federal government reporting requirements and tax filings;

• Provides financial analysis tools to evaluate company ventures, capital expenditures, programs, and products costing;

• Manages commercial banking relationships; and • Interacts with outside audit firms and casualty/liability insurance firms.

Job Requirements

• Proven working experience as a CFO, Controller, or Senior Finance person in the manufacturing

industry; • 7+ years of overall combined accounting and finance experience; • Bachelor’s Degree in Accounting or Finance; • Must have excellent computer skills and experience with MRP software; • Thorough knowledge of accounting principles and procedures; • Experience with creating financial statements; and • Experience with general ledger functions and the month-end/year-end close process.

Assignment Details: In your analysis, include the following:

1. An introduction, 2. Analyze the issues, and 3. Conclude your analysis.

Your paper must meet the following requirements:

• Your written paper should be three to four pages in length, not counting the title and reference pages, which you must include.

• Use terms, evidence, and concepts from class readings. • Your paper must be formatted according to the CSU-Global Guide to Writing and APA

Requirements. • In addition to the textbook, cite at least three scholarly sources from the CSU-Global Campus

Library published in 2015 or newer. • If you need assistance with your writing style, start with the links under the Research Help and

Writing Help tabs on the CSU-Global Library’s homepage. Review the Module 1 Critical Thinking Rubric for full details on how you will be graded on this assignment. Option #2: Cost Identification within the Manufacturing Process Find the website for a beverage manufacturer/packager that describes the manufacturing process. Then use Microsoft Word to complete the following requirements:

1. Identify the company, its website and what it produces/packages. 2. BRIEFLY outline or flowchart the production process. 3. Define cost object and identify the cost object in the selected company’s process. (There may be

more than one but stick to one for this assignment.)

4. From the process outlined in step 2, identify and list 15-20 costs incurred in the process (e.g., maintenance on machinery).

5. Using the cost object identified in step 3, group the identified costs into the following categories: direct variable, direct fixed, indirect variable, or indirect fixed cost.

6. Conclude your assignment by explaining what each category of costs is used for in calculating the costs of goods manufactured.

In your analysis, include the following:

1. An introduction (#1), 2. Requirements # 2 – 5, and 3. Conclusion (#6).

Your paper must meet the following requirements:

• Your written paper should be three to four pages in length, not counting the title and reference pages, which you must include.

• Use terms, evidence, and concepts from class readings. • Your paper must be formatted according to the CSU-Global Guide to Writing and APA

Requirements. • In addition to the textbook, cite at least three scholarly sources from the CSU-Global Campus

Library published in 2015 or newer. • If you need assistance with your writing style, start with the links under the Research Help and

Writing Help tabs on the CSU-Global Library’s homepage. Review the Module 1 Critical Thinking Rubric for full details on how you will be graded on this assignment.

Mastery Exercise (10 points)

Post-test with 20 multiple choice, true/false, fill in the blank questions.

Module 2

Readings

· Chapter 9 in Cost Management: A Strategic Emphasis · Causseaux, W., & Caster, A. B. (2016). Blaze manufacturing an ethical analysis. Journal of Business

Case Studies, 12(1), 13-18. · Lee, R. (2015). A method for aligning cash flow and contribution margins more effectively. Journal of

Corporate Accounting & Finance, 26(3), 1-6.

Opening Exercise (0 points)

Discussion (25 points)

Critical Thinking (60 points)

Option #1: Cost-Volume-Profit Analysis

Nicole Walker owns a small bakery in Georgia. A friend has asked to partner with her in the business. In order to know if she wants to expand the business, Nicole wants to “run” some computations to better understand the existing business. Budgeted data for the next 12 months includes: Revenues $600,000 Fixed costs $150,000 Variable costs $425,000 Variable costs will change based on the number of products sold. Use an Excel spreadsheet to compute expected operating income for each of the following scenarios. Please refer to CSU-Global Library for Lynda.com tutorials on using Microsoft Excel or use the Excel Tutorials link found in the classroom if you need assistance.

1. A 5% increase in contribution margin, but keeping revenues steady, 2. A 5% decrease in fixed costs, 3. A 10% increase in units sold, 4. A 15% increase in units sold and a 5% increase in fixed cost, and 5. A 5% decrease in variable costs and a 5% decrease in fixed cost.

Within the Excel spreadsheet, after the above computations, please address the following question: What conclusions can you draw based on the analysis you performed? Responses should be in complete sentences utilizing proper grammar. Your paper must be formatted according to CSU-Global Guide to Writing and APA Requirements. Review the Module 2 Critical Thinking Rubric for full details on how you will be graded on this assignment. Option #2: Comparative Cost-Volume-Profit Analysis Calculation Phil Lesley, Controller, would like to complete a comparative cost-volume-profit analysis for the current year over the prior year for the chewing gum manufacturing plant to determine if the breakeven point was achieved, and how it may have differed between the two years. Specific costs for production of 400,000 units each year, include the following:

2017 – Current Year

Chewing Gum Manufacturing Division Costs Variable

Costs Total

Fixed Costs

Total

Raw materials $ 250,000

Direct manufacturing labor $ 110,000

Indirect manufacturing labor $ 42,500

Factory Insurance & Utilities $ 35,000

Depreciation — Machinery and factory $ 48,500

Repairs and maintenance — factory $ 8,000

Selling, marketing, and distribution expenses $ 10,000 $ 30,000

General and administrative expenses $ 50,000

2016 – Prior Year

Chewing Gum Manufacturing Division Costs Variable

Costs Total

Fixed Costs

Total

Raw materials $ 245,000

Direct manufacturing labor $ 105,000

Indirect manufacturing labor $ 50,250

Factory Insurance & Utilities $ 33,750

Depreciation — Machinery and factory $ 38,500

Repairs and maintenance — factory $ 14,000

Selling, marketing, and distribution expenses $ 10,000 $ 25,000

General and administrative expenses $ 60,000

There is no beginning or ending inventories. The total sales for 400,000 units produced are $1,050,000 for 2016 and $1,200,000 for 2017. Using Microsoft Excel, answer the following questions for each year given the fact pattern above, showing all supporting calculations and labelling answers clearly. Please refer to CSU-Global Library for Lynda.com tutorials on using Microsoft Excel or use the Excel Tutorials link found in the classroom if you need assistance.

1. What is the contribution margin per unit for each multipack of gum produced given the fact

pattern above? 2. What is the breakeven point in units and dollars given the fact pattern above? 3. What is the division’s margin of safety and degree of operating leverage given the fact pattern

above? 4. Create a very simple Excel table summarizing answers of each computation for each year.

*Below the table in Excel, please write at least 3 observations you have regarding the data comparisons/contrasts.

Responses should be in complete sentences utilizing proper grammar. Your paper must be formatted according to CSU-Global Guide to Writing and APA Requirements. Review the Module 2 Critical Thinking Rubric for full details on how you will be graded on this assignment.

Mastery Exercise (10 points)

Post-test, 20 multiple choice, true/false, fill in the blank questions.

Module 3

Readings

· Chapters 4 & 6 in Cost Management: A Strategic Emphasis

· Johnson, B. (2015, December 28). Progress, pain for Vikings stadium in 2015. Finance and

Commerce.

· Moran, J. (2015, February 5). When operational performance and financial performance

measurement collide. Manufacturing Business Technology.

Opening Exercise (0 points)

Discussion (25 points)

Live Classroom (0 points)

Critical Thinking (60 points)

Option #1: Process Costing You Got Yogurt, Inc. manufactures yogurt that goes through three processing stages prior to completion. Information on work in the first department, flavor identification and blending, is given below for November:

Data on Production:

Pounds in process at November 1; materials 100% complete; conversion 70% complete

3,525

Pounds started into production during November 75,000

Pounds completed and transferred out ?

Pounds in process, November 30; materials 85% complete; conversion 40% complete

6,100

Data on Costs:

Work in process inventory, November 1: Materials cost

$1,800

Conversion cost $3,700

Cost added during November: Materials cost

$121,000

Conversion cost $147,700

The company uses the weighted-average method. Submit your assignment as an Excel spreadsheet document, clearly organized, with each tab or section labeled by item number that demonstrates the following:

1. Compute the equivalent units of production. 2. Compute the costs per equivalent unit for the month. 3. Determine the cost of ending work in process inventory and of the units transferred out to the

next department. 4. Prepare a cost reconciliation schedule for the month. Below the schedule, comment on what

the cost reconciliation schedule tells us about the company’s costs.

Responses should be in complete sentences utilizing proper grammar. Your paper must be formatted according to CSU-Global Guide to Writing and APA Requirements. Reference Lynda.com in the CSU- Global Library for Microsoft Excel tutorials or use the Excel Tutorials link found in the classroom if assistance is needed. Review the Module 3 Critical Thinking Rubric for full details on how you will be graded on this assignment.

Option #2: Job-Order Costing Eagle Inc. uses a job-order costing system. The company’s inventory balances on April 1, the start of its fiscal year, were as follows:

Raw Materials Inventory $469,325

Work in Process Inventory $255,100

Finished Goods Inventory $181,256

During the year, the following transactions were completed:

a. Raw materials were purchased on account, $267,345. b. Raw materials were issued from the storeroom for use in production, $238,000 (40% indirect

and 60% direct). c. Employee salaries and wages were accrued as follows: direct labor, $229,600; indirect labor,

$118,750; and selling and administrative salaries, $55,460. d. Utility costs for the factory were $97,323. e. Depreciation was recorded, $162,800 (70% related to factory assets, and 30% related to selling

and administrative assets). f. Manufacturing overhead was applied to jobs at the rate of 120% of direct labor cost. g. Goods that cost $682,700 to manufacture according to their job cost sheets were transferred to

the finished goods warehouse. h. Sales for the year totaled $1,164,300 and were all on account. The total cost to manufacture

these goods according to their job cost sheets was $625,317. Submit your assignment as an Excel spreadsheet with each tab labeled by item number. Demonstrate the following:

1. Prepare the journal entries to record the transactions for the year. 2. Prepare the T-accounts to calculate end of period balances for raw materials inventory, work in

process inventory, finished goods inventory, manufacturing overhead, and cost of goods sold. 3. Prepare a journal entry to close the under or over-applied manufacturing overhead balance to

cost of goods sold.

Responses should be in complete sentences utilizing proper grammar. Your paper must be formatted according to CSU-Global Guide to Writing and APA Requirements. Reference Lynda.com in the CSU- Global Library for Microsoft Excel tutorials or use the Excel Tutorials link found in the classroom if assistance is needed. Review the Module 3 Critical Thinking Rubric for full details on how you will be graded on this assignment.

Mastery Exercise (10 points)

Post-test, 20 multiple choice, true/false, fill in the blank questions.

Portfolio Milestone (25 points)

Option #1:

Please review the requirements for the Portfolio Project. You are required to select a nationally recognized fast casual restaurant chain and 3 of its menu items to demonstrate your knowledge of cost analysis for that product. Reminder that pizza restaurants are not an option for this project. Submit your selected restaurant chain to your instructor and write 1-2 paragraphs on your rationalization for selection, noting which portfolio option you selected, in Microsoft Word. In addition, create a chart in Microsoft Word with the 3 menu items that you have chosen and populate it with the data you have researched on each of those items regarding ingredients, variance in preparation, price point, packaging, accessories, and any other relevant information you feel is helpful. This submission is worth 25 points of your portfolio project due in Module 8. Your paper must meet the following requirements:

• Your written paper should be 1 page in length not counting the one-page rationalization, title page, and reference page, which you must include.

• Use terms, evidence, and concepts from class readings. • You need to cite at least 2 sources for this assignment, plus the textbook. The CSU-Global Library

is a great place to find resources. • Your paper must be formatted according to CSU-Global Guide to Writing and APA

Requirements. • If you need assistance with your writing style, start with the links under the Research Help and

Writing Help tabs on the CSU-Global Library’s homepage. Review the Portfolio Project Milestone Rubric for full details on how you will be graded on this assignment. Option #2: Please review the requirements for the Portfolio Project. You are required to select a nationally recognized fast casual restaurant chain and 1 of its menu items to demonstrate your knowledge of variance analysis for that product. Reminder that pizza restaurants are not an option for this project. Submit your selected restaurant chain to your instructor and write 1-2 paragraphs on your rationalization for selection, noting which portfolio option you selected, in Microsoft Word. In addition, create a chart in Microsoft Word with the 1 menu item that you have chosen and populate it with the data you have researched on the items regarding ingredients, variance in preparation, price point, packaging, accessories, and any other relevant information you feel is helpful. This submission is worth 25 points of your portfolio project due in Module 8. Your paper must meet the following requirements:

• Your written paper should be 1 page in length not counting the one-page rationalization, title page, and reference page, which you must include.

• Use terms, evidence, and concepts from class readings. • You need to cite at least 2 sources for this assignment, plus the textbook. The CSU-Global Library

is a great place to find resources. • Your paper must be formatted according to CSU-Global Guide to Writing and APA

Requirements.

• If you need assistance with your writing style, start with the links under the Research Help and Writing Help tabs on the CSU-Global Library’s homepage.

Review the Portfolio Project Milestone Rubric for full details on how you will be graded on this assignment.

Module 4

Readings

· Chapter 5 in Cost Management: A Strategic Emphasis

· Ippolito, A., Boni, S., Cinque, E., Greco, A., & Salis, S. (2016). Using time-driven activity-based costing

to establish a tariff system for home health care services. Journal of Healthcare Management /

American College of Healthcare Executives, 61(6), 436-447.

· Spence, J., & Seargeant, D. (2015). Implementing a trustworthy cost-accounting model. Healthcare

Financial Management, 69(3), 84-89.

Opening Exercise (0 points)

Discussion (25 points)

Critical Thinking (60 points)

Option #1: Contrasting Traditional Costing and Activity-Based Costing Fairbanks Corporation produces two types of cell phone electronic chargers: wall chargers and car chargers. The current traditional costing system allocates overhead costs using a plant-wide overhead rate based on direct labor hours. Since the two products are similar but require different parts and processes, the company controller believes that it might make sense to employ activity-based costing in order to get a better application of overhead expenses to the products produced. Production expectations for 2017 are 17,000 wall chargers and 15,200 car chargers. The wall chargers take .5 hours to produce. The car chargers take .75 hours to produce. The direct material and direct labor costs included in the two products are as follows: Wall chargers use $3.75 of direct material per unit and $9.50 per hour of direct labor. Car chargers use $4.15 of direct material per unit and $9.50 per hour of direct labor. Each charger sells for $23.00. Budgeted Total Factory Overhead for 2017:

Activity Est. OH Cost Est. Volume Levels

Production setup $8,500 20 setups

Materials handling $62,000 4,500 lbs.

Packaging and shipping $120,000 6,400 boxes

Total factory overhead $190,500

Fairbanks’ controller worked with the operations group to analyze the three overhead activities in order to effectuate activity-based costing. The estimates related to the two products’ requirements were:

Activity Wall Charger Car Charger

Production setup 35% 65%

Materials handling 60% 40%

Packaging and shipping 55% 45%

From the cost information provided, provide responses in Microsoft Excel to the following questions. Reference Lynda.com in the CSU-Global Library for Microsoft Excel tutorials or use the Excel Tutorials link found in the classroom if assistance is needed.

1. Compute the cost of each product under the simple/traditional costing method. For period costs, use direct labor hours.

2. Compute the net operating profit margin of each product using the simple/traditional costing method.

3. Compute the total overhead and period cost allocation under ABC assumptions for each product.

4. Compute the per unit ABC cost of each product. 5. Compute the net profit margin of each product using the ABC costing method. 6. Compare the net profit margin of the products under the simple/traditional cost assignment and

the ABC assignment for each product. Evaluate the difference. 7. On a separate Excel workbook tab, write a brief explanation (approximately 2 paragraphs) that

the controller might deliver to management to justify the use of ABC for these two products.

Option #2: Applying Activity-Based Costing South of the Border’s frozen food division will be changing its product line to include two product offerings, a bean and cheese empanada, and a shredded beef and cheese empanada. The empanadas are formed through a molding operation in which a flour tortilla is inserted into a heated mold, one of the two pre-made purchased fillings is inserted through a small hole in the mold into the shell of the tortilla, item is deep fried, cooled to room temperature, and then the finished product is removed from the mold, and packaged for frozen storage and bulk palletized shipment. Below is information regarding the direct costs and volumes of the two major products:

Variable Cost and

Volume Data Bean & Cheese Shredded Beef

Raw materials $0.40 $0.75

Direct Labor $0.30 $0.45

Selling and General $0.05 $0.05

Volume in units 300,000 200,000

Sales prices of the two products are $1.95 for the bean and cheese empanada and $2.99 for the shredded beef empanada. The number of hours required to manufacture each unit was the same for both products. After interviewing the Factory and Production personnel, the division controller, Karen Solomon, prepared the following data table. From its simple cost structure, the company decided to reconsider its

overhead pool and reallocate based on activity-based costing. Its simple overhead pool has been reclassified according to the ABC hierarchy within the following table:

ABC Cost Pools Indirect

Mfg Labor

Factory Insurance & Utilities

Depreciation Machinery &

Factory

Repairs & Maintenance

Factory

Selling, Marketing, & Distribution Expenses

General & Admin. Expenses

Product development $ 5,700

Setup shell molding equip. $ 3,000 $ 11,900

Setup filling equipment $ 4,250 $ 7,500

Setup frying equipment $ 1,200 $ 1,200

Equipment operations $ 10,000 $ 28,100 $ 18,600 $ 10,000

Shipment preparation $ 14,000

Distribution $ 5,100

Administration $ 11,000 $ 60,000

Totals $ 24,150 $ 28,100 $ 39,200 $ 15,100 $ 25,000 $ 60,000

Solomon also noted the following percentage allocations of cost for the activities that are required to manufacture each product.

ABC Cost Allocation

Percentages

Bean and

Cheese Shredded Beef

Product development 20% 80%

Setup shell molding equipment 60% 40%

Setup filling equipment 50% 50%

Setup frying equipment 50% 50%

Equipment operations 75% 25%

Shipment preparation 70% 30%

Distribution 65% 35%

Administration 50% 50%

From the cost information provided, provide responses in Microsoft Excel to the following questions. Reference Lynda.com in the CSU-Global Library for Microsoft Excel tutorials or use the Excel Tutorials link found in the classroom if assistance is needed.

1. Compute the cost of each product under the simple/traditional costing method. For period costs, use the same basis of allocation as factory overhead.

2. Compute the net operating profit margin of each product using the simple/traditional costing method.

3. Categorize the production activities under activity-based costing according to the cost hierarchy. Indicate the type of cost category, which aligns with the activity.

4. Compute the total overhead and period cost allocation under ABC assumptions for each product.

5. Compute the per unit ABC cost of each product. 6. Compute the net profit margin of each product using the ABC costing method.

7. Compare the net profit margin of the products under the simple/traditional cost assignment and the ABC assignment for each product. Evaluate the difference.

8. On a separate Excel workbook tab, write a brief explanation (approximately 2 paragraphs) that Solomon might deliver to management to justify the use of ABC for these two products.

Mastery Exercise (10 points)

Post-test, 20 multiple choice, true/false, fill in the blank questions

Module 5

Readings

· Chapter 10 & 20 in Cost Management: A Strategic Emphasis

· Harvey, M. (2015). The effect of employee ethical ideology on organizational budget slack: An

empirical examination and practical discussion. Journal of Business & Economics Research (Online),

13(1), N/a.

· Reflective and cognitive perspectives on international capital budgeting. (2016). Critical Perspectives

on International Business, 12(2), 167-188.

Opening Exercise (0 points)

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