Strategic Management Accounting
Section outline
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Opened: Saturday, 29 March 2025, 12:00 PMDue: Monday, 31 March 2025, 6:00 PM
MAKERERE UNIVERSITY BUSINESS SCHOOL
TAKEHOME ASSIGNEMTN FOR COURSE WORK TWO EXAMINATION FOR THE DEGREE OF BACHELOR OF SCIENCE IN ACCOUNTING OF MAKERERE UNIVERSITY ACADEMIC YEAR: 2024/2025
COURSE NAME: STRATEGIC MANAGEMENT ACCOUNTING (BHR3201)
YEAR OF STUDY: THREE SEMESTER: TWO
DATE: SATURDAY MARCH 29, 2025 TIME: 12:00PM
SUBMISION DATE: March 31, 2025 SUBMISSION TIME: 06:00PM
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Sub_Topics:
· Introduction to Strategic Management Accounting (SMA)
· Elements/features of Strategic Management Accounting
· Strategic management accounting process
· Functions of strategic management accounting
· Strategic Management accounting in a dynamic business environment
· Organizations, their objective, and information for decision making
· Ethics, decision-making, and management accounting
· Tools to implement SMA (Value analysis, Activity-based Costing, Life Cycle Costing, Target Costing, Total Quality Management, Just In Time, Backflush Costing, Benchmarking, attributable costing)
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2.1 Cost behavior
2.2 Cost structure
· Evaluating sources of cost structures
2.3 Estimating cost behavior (Scatter graph, least squares regression analysis and High-low Method.
2.4 Learning curve
2.5 Confidence intervals
2.6 Test reliability
2.7 Cost Control & Cost Reduction
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Topic 3: Strategic cost analysis and process analysis Types of Cost System o Full costing o Activity-Based Costing (ABC), Time-Driven ABC (TDABC)
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· The Process of Strategic Cost Analysis
· Types of Cost System
o Full costing
o Activity-Based Costing (ABC)
o Time-Driven ABC (TDABC)
· Activity Based Costing
· Identifying opportunities to reduce costs
· Impact of volume diversity.
· Critical factors in designing ABC systems
· Activity-based profitability analysis
· Application of ABC systems in product and service systems
· Process analysis
Costing Methods Used in Service Sector
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