COURSE SYLLABUS

School of Management – SOM 2.112

The University of Texas at Dallas

Cost Management Systems

Course: AIM 3341
Instructor: Dorothy Thompson
Semester: Spring 2007
Course Start/End Date: January 8 – May 7-9:45 p.m.

Course Information
Course Description
A study of business management's internal accounting information needs as it pertains to cost
control and containment. Emphasis on the processes of business planning, controlling, and
decision making. Topics include cost behavior, cost allocation, budgeting, and performance
measurement. Prerequisite: AIM 2302, MATH 1326, and MATH 2333.

It is assumed that you have a thorough understanding of the major concepts from AIM 2302 and
an understanding of double-entry accounting (debits and credits). It is also assumed that you
are familiar with the mathematical tools introduced in Math 1326 and Math 2333.

Instructor Information
Email: Use WebCT or Dorothy.A.Thompson@UTDallas.edu

Course Materials
Textbook: Cost Management: Measuring, Monitoring and Motivating Performance. Leslie G.
Eldenburg and Susan K. Wolcott. Wiley ISBN: 0471205494.
Calculator, Pencil. Any assignment turned in to me will ONLY be accepted in pencil.

Student Assessments

Grading Information
Your final grade in this course will be determined as follows:
Examination I 25%
Examination II 25%
Examination III 30%
Quizzes 20%
Total 100%

The letter grade will reflect each student’s performance relative to the class and standards
expected of undergraduate students.

You can check your grades by accessing “My Grade” icon on Student Tools page after the
grade for each assessment task is released.

Final letter grades will be determined on the basis of the overall percentage. Curves will not be
given for individual examinations or quizzes. Makeup quizzes are not allowed. If you miss an
exam, with an approved excuse, you have until the next class period to complete it.
Scholastic Dishonesty
The University has policies and discipline procedures regarding scholastic dishonesty. Detailed
information is available on the Scholastic Dishonesty web page. All students are expected to
maintain a high level of responsibility with respect to academic honesty. Students who violate
University rules on scholastic dishonesty are subject to disciplinary penalties, including the
possibility of failure in the course and/or dismissal from the University. Since such dishonesty
harms the individual, all students and the integrity of the University, policies on scholastic
dishonesty will be strictly enforced.

Course Evaluation
As required by UTD academic regulations, every student must complete an evaluation for each
enrolled course at the end of the semester. One will be provide at the end of the semester.

Course Outline/Schedule
WEEK Beginning TOPIC CHAPTER
PART I: COST ACCOUNTING FUNDAMENTALS
1 1/8 Introduction to Management Accounting 1
1/15 No Class - MLK Holiday
2 1/22 The Cost Function 2

3 1/29 CVP Analysis 3

4 2/5 Relevant Costs 4

5 2/12 EXAMINATION I 1,2,3,4

PART II: PRODUCT COSTING
6 2/19 Job Costing 5

7 2/26 Activity Based Costing 7

3/5 No Class - Spring Break
8 3/12 Support Department Costs 8
3/13 Mid-term grades due.
9 3/19 Joint Product and By-Product Costing 9
3/21 Last day to drop with a WP/WF.
10 3/26 EXAMINATION II 5,7,8,9
PART III: PLANNING AND CONTROL
11 4/2 Master Budget 10

12 4/9 Flexible Budgets 10

13 4/16 Variance Analysis 11

14 4/23 Review
15 4/30 EXAMINATION III 10,11