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PACE Academic IG

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Interesting post today shared by Raef on LinkedIN. It's a piece written by Larry White based on a discussion at a conference (I was actually in the room with Larry for this interaction), where a back and forth started about rationalizing the number of SKUs (essentially product variations). Larry points out that the discussion may miss the point, focusing on cost and not on the revenue that different SKUs produce.


Question for today, as most academics are eyeball-deep in lesson prep, how are you integrating revenue and extending a bit further profitability planning into your cost/managerial accounting courses?

Gary Cokins

JP ... I am not a faculty member. I am a practitioner. But I will chime in to answer your question.


I hope that faculty are doing their "lesson prep" will include activity-based costing (ABC) in their courses. And ideally describing how an ABC system can be implemented in 3 weeks, not 6 months, using the rapid prototyping with iterations ABC implementation method.

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