AMIS 3300

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

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

directed graph of costing

 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

notes

 6-13

numerical example

 
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

Bayesian Ralph plots

[group 6]
20 M10/10 quiz quiz quiz

 

21 W10/12 Strategic framing ch. 10 10-12 &

Ralph’s Heirloom Partition
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

data

[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

notes on projections

appendix

 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

notes

 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

LEN model notes

 Ralph’s Task Balance

 
38 W11/30 Accounting-based evaluation ch. 16

Bayes Normal notes

 Ralph’s Implicit

Incentives

 
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,

Ralph’s Excess

part B
41

W12/7

 Professional responsibility ch. 19

ch. 1 (again)

 19-8

overview
 

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
Zhu,Juno
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