Course Syllabus
Athabasca University
Accounting (ACCT) 356
Strategic and Competitive Analysis (Revision 4)
Revision 4 closed April 25, 2006 replaced by current version.
Delivery mode: Individualized study. Video component.* *Overseas students, please contact the University Library before registering in a course that has an audio/visual component.
Grouped study.**
Credits: 3 - Applied Studies.
Prerequisite: ACCT 355. MKTG 396 is recommended.
Centre: School of Business
ACCT 356 has a Challenge for Credit option.
**Note: Students registering in grouped study, or grouped study international mode are advised that there may be some differences in the evaluation and course materials information indicated below. To obtain the most up-to-date information, contact the School of Business Call Centre at 1-800-468-6531.
Overview
ACCT 356 stresses the need for strategic thinking in management and for management accountants to be aware of competitors, potential competitors, and opportunities in the competitive environment. The course explores the developing area of strategic cost management with its emphasis on cost drivers, the value chain, and strategic use of activity-based management.
Outline
Lesson 1: Accounting, Business and Competitiveness
Lesson 2: Industry Analysis
Lesson 3: Competitor Analysis
Lesson 4: Exploring Industry Characteristics
Lesson 5: Strategic Cost Management I
Lesson 6: Strategic Cost Management II
Lesson 7: Strategic Positioning
Lesson 8: What Drives Cost?
Lesson 9: Implementation of the Strategic Plan–Long Range Planning
Lesson 10: Budgeting
Evaluation
To receive credit for ACCT 356, you must achieve a composite course grade of at least a “D” (50 percent) and a grade of at least 50 percent on the final examination. The weighting of the composite grade is as follows:
| Assignment 1 | Final Exam | Total |
|---|---|---|
| 50% | 50% | 100% |
To learn more about assignments and examinations, please refer to Athabasca University's online Calendar.
Note: Students planning to transfer this course to a Professional Accounting designation (i.e., CMA, CGA, CA) are advised that they will be required to achieve a grade higher than the minimum passing grade. See the Professional Accounting Designation Web site for details.
Course Materials
Textbooks
Shank, John K., and Vijay Govindarajan. 1993. Strategic Cost Management: The New Tool for Competitive Advantage, The Free Press.
Porter, Michael E. 1980. Competitive Strategy: Techniques
for Analyzing Industries and Competitors. The Free Press.
Other materials
The course materials also include a study guide, and a student manual.