Cost Accounting
Fall 2022
Instructor Information
Instructor: Professor D. Schroeder
Office: 424 Fisher Hall
Email: schroeder.9@osu.edu
Phone: 614-292-6427
Office Hours: 10:00-11:00 MW in-person (on-line by request)
Course Information
Classroom/Time: MWF 12:40-1:35 205 SB
syllabus AMIS 3300 fall 2022
Group assignments are to be listed at the bottom of this page
- Financial statements for Ohio State University
- sample excel program – single product case
- sample excel program – two product case
- sample excel program – incentives
- sample exam (example of format not necessarily content as content changes from term to term)
Tentative Outline of Topics & Example Problems
Session
date |
Topic | Reading | Homework |
1 W8/24 | Introduction & overview | Preface & ch. 1 | Ralph’s Warm Up |
2 F8/26 | Economic theory of cost | ch. 2 | Ralph’s Shadow |
3 M8/29 | Economic theory of cost | ch. 2 | 2-11,
2-12 |
4 W8/31 | Multi-product firm | ch. 3 | 3-14 |
5 F9/2 | Multi-period synergistic firm | ch. 3 | 3-15
[group 1] |
6 W9/7 | Accounting vs. economics | ch. 4 | 4-9
|
7 F9/9 | Accounting vs. economics | ch. 4 | 4-14
[group 2] |
8 M9/12 | Accounting vs. economics | ch. 5 | 5-14
|
9 W9/14 | Impressionism school | ch. 6 | 6-13
|
10
F9/16 |
Impressionism school | ch. 6 | 6-15 & supplement
[group 3] |
11 M9/19 | Modernism school | ch. 7 | 7-7
(hint: multiply gamma by P1 and P2) |
12 W9/21 | Modernism school | ch. 7 | Ralph’s Death Spiral
|
13 F9/23 | Consistent framing | ch. 8 | 8-13
[group 4] |
14 M9/26
|
Consistent framing | ch. 8 | 8-14
|
15 W9/28 | Uncertainty | ch. 9 | 9-13
|
16 F9/30 | Uncertainty | ch. 9 | 9-15
[group 5] |
17 M10/3 | Uncertainty | ch. 9 | Ralph’s Probability Assignment |
18 W10/5 | Uncertainty | ch. 9 | 9-16
|
19 F10/7 | Uncertainty
|
ch. 9 | Bayesian Ralph
parts A & C [group 6] |
20 M10/10 | quiz | quiz | quiz |
21 W10/12 | Strategic framing | ch. 10 | 10-12 & |
22 M10/17 | Strategic framing | ch. 10 | Ralph’s Strategic Disclosure |
23 W10/19 | Strategic framing
|
ch. 10 | Ralph’s Strategic Disclosure |
24 F10/21 | Strategic framing
|
ch. 10 | 10-16
[group 7] |
25 M10/24 | Small decisions
|
ch. 11
|
11-8
|
26 W10/26 | Small decisions | ch. 11 | 11-9
|
27 F10/28 | Small decisions
(omitted variables) |
ch. 11
|
11-11
[group 8] |
28 M10/31 | Small decisions
(omitted variables) |
ch. 11
|
11-12;
11-15 hint: suppose standard costing is employed, what is the role of the “plug”? |
29 W11/2
|
Small decisions
(missing data) |
ch. 11 | Ralph’s Technology (parts A & C)
|
30 F11/4 | Large decisions
|
ch. 12
|
Ralph’s NPV
part A [group 9] |
31 M11/7 | Large decisions | ch. 12 | Ralph’s NPV
part B |
32 W11/9 | Large decisions | ch. 12 | Ralph’s long-run frame part A |
33 M11/14 | Long-run decisions | ch. 12
|
Ralph’s long-run frame part B |
34 W11/16 | Performance evaluation | ch. 13 | 13-8,
13-9 |
35 F11/18 | Taxes and incentives | ch. 13 | 13-14
[group 10] |
36 M11/21 | Conditional performance evaluation | ch. 14 | 14-14
|
37 M11/28 | Allocation among tasks;
continuous performance measures |
ch. 15 | Ralph’s Task Balance
|
38 W11/30 | Accounting-based evaluation | ch. 16 | Ralph’s Implicit
|
39 F12/2 | Accounting-based evaluation | ch. 16 | 16-19 correction:
Pr(c,r|H) = [.15, .15,.35,.35] should read Pr(c,r|L) & Ralph’s Responsibility Assignment [group 11] |
40
M12/5 |
Coordination & professional responsibility
|
ch. 18, 19
|
18-16,
part B |
41
W12/7 |
Professional responsibility | ch. 19
ch. 1 (again) |
19-8 |
Final Exam |
R 12/15, 2:00-3:45 pm |
Group assignments:
Name | group | ||
Alberti,Griffin Davis | 1 | ||
Corey,Aidan Patrick | 1 | ||
Gorecki,Benjamin Thomas | 1 | ||
McLaughlin,Logan Daniel | 1 | ||
Dada,Hajira Fozia | 2 | ||
Mescher,Andrew Joseph | 2 | ||
Zaman,Sabriya Afrin | 2 | ||
Chen,Yixiao | 3 | ||
Li,Fangzhi | 3 | ||
Liu,Sida | 3 | ||
Craigo,Jenna Nicole | 4 | ||
Kantarovich,Isaac Morris | 4 | ||
McGurk,Brendan John | 4 | ||
Wang,Esther | 5 | ||
|
5 | ||
Indest,Bobbi | 6 | ||
Kim,Alana | 6 | ||
Lesser, Joseph | 6 | ||
Snyder,Hailey | 6 | ||
Devine,Katie | 7 | ||
Devine,Maggie | 7 | ||
Szubski,Michael | 7 | ||
Gillespie,Abriella Grace | 8 | ||
Jiao Emma | 8 | ||
Schmidt,Matthew Derick | 8 | ||
Luttmer,Sam | 9 | ||
O’Neill,Keegan | 9 | ||
Selby,Jacob Andrew | 9 | ||
Li,Sam | 10 | ||
McHale,Ally Elizabeth | 10 | ||
Yang,Sheng | 10 | ||
Doucette,Zack | 11 | ||
Harrison,Joey | 11 | ||
Martell,Evan Tyler | 11 |