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THE UNIVERSITY OF TEXAS AT DALLAS

AIM 6342 Strategic Cost Management

Class Strategic Cost Management

Hours: Thursday 6:00 pm to 10:00 pm
Professor: Michael Tydlaska, MS, MBA, MA, CPA
Email: tydlaska@utdallas.edu
Web page: webct.utdallas.edu
Consultation: By appointment only
Location / Phone:
Office Hours:
Prerequisites: AIM 6303 or AIM 6202

Course
Objectives
This course extends the perspective of cost management/analysis from a primary focus
on tactical short-run/micro concerns to an emphasis on strategic long-run/macro issues.
The linkage between cost management/analysis and strategy is facilitated by utilizing
three powerful strategic management tools: value chain analysis, strategic positioning
analysis and cost driver analysis. Supported by these as well as by other financial and
non-financial tools, cost management analysis evolves into Strategic Cost Management
(SCM). SCM exists to support decision-makers as they develop, communicate,
implement, evaluate and modify organizational strategy

Required Text
COST MANAGEMENT A STRATEGIC EMPHASIS, by Blocher, Chen, Cokins and Lin (3rd edition)

Grades
There will be two exams. No make-up exams will be given. Medical emergencies and family
emergencies are the only valid reasons that will be accepted for missing an exam. You must provide
supporting documentation (e.g., signed note from a physician) if you do miss an exam. If you do not
have a valid reason for missing an exam, you will receive a zero on the exam, which usually implies
failing the course.

Exam 1 30% Chapters 1, 2, 3, 5, 6, 7 and 8

Exam 2 30% Chapters 11, 12, 15, 16, 18, 19 and 20
Problem Sets/Cases 25%
Group Case Study 15%
 2

l Exams will be closed book and no notes will be allowed.

l Problem sets and cases will be distributed in class. These are individual assignments. You may
ask a classmate for assistance, however no individuals should not share or copy work. I will either
assign problems from the textbook or hand out other problems in class as well distribute individual
cases, these assignments are due the next week.
l Groups will be divided up the second week of class. Each group will be distributed a different case.
The case will be very similar to a comprehensive examination. The case will be submitted by the
group on the 11th week of class. A part of the grade will be based on an evaluation of your peers in
the group. This will be done anonymously. I will discuss this later on in the semester after the first
exam.

Class Attendance and Homework

In my opinion, class attendance and homework are the two most important components of this course.
Based on my prior experience, those students who generally do very well in this class are those who attend
class and those who don't do as well are those who tend to skip class. Consequently, knowing what to
study for the exams is much easier if you've been in class on a regular basis. Trying to figure out on
your own some of the course material is just too tough – year after year, students tell me that the
easiest way to get a grasp on the material is to come to class. We will work a number of problems
in the classroom as a group to facilitate the learning process.

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.