University of Missouri – Columbia College of Business PhD in Accountancy

University of Missouri – Columbia College of Business is among the 132 graduate business programs that provide Doctoral degree in Business Administration. As one of the top rated higher education institute located in Columbia, Missouri, the University of Missouri – Columbia offers PhD in Accountancy through College of Business. This page details GMAT requirements, types of degree offered, concentrations, and financial costs of University of Missouri – Columbia College of Business PhD in Accountancy. See ANYCOUNTYPRIVATESCHOOLS.COM for top business schools in New Hampshire.

PhD in Accountancy (More than 2 years)

Program Detail

Program Name PhD in Accountancy
Program Overview
Areas of Study
  • Accounting
Joint Degree Offered No
Delivery Format Classroom
GMAT Score GMAT Accepted – Check with for testing locations of GMAT in the state of Missouri.
Tuition & Fees
Financial Aid Availability Financial aid available, contact school for more information
Start Dates &
Application Deadlines
Start Date Application Date
9/2/2014 3/15/2014

Strategic Cost Management

This course provides students with the knowledge and analytical skills necessary to use accounting cost information as a basis for formulating and evaluating corporate strategies. A central theme of the course is that one of the primary functions of accounting information is to facilitate the development of corporate strategies. A superior accounting system provides an important tool for developing a sustainable competitive advantage by enabling a deep understanding of a company’s cost structure.

The course focuses on three principal tools in strategic cost analysis: strategic positioning analysis, value chain analysis, and cost driver analysis (activity-based costing). Strategic positioning analysis investigates the role of cost management and other management accounting tools in a firm’s competitive strategy. Value chain analysis delineates the linked set of activities needed to make and deliver a product or service, focusing on whether activities provide value to customers. Cost driver analysis examines the costs related to the activities making up the value chain.

Many MBA students will accept job positions in which they make decisions affecting the profitability of products, services, and customers, or provide consulting services to companies on how to improve profitability. Thus, the materials covered in this course will be highly relevant to students planning careers in corporate finance, marketing, operations management, and management consulting.

  • Value chain analysis – identifying opportunities for cost management or revenue enhancement across the industry-wide value chain
  • Strategic positioning – determining information needed to support firm strategy
  • Internal Cost Management
    1) Cost-driver analysis
    2)Activity-based management
    3)Target costing – role of competitors, customers, suppliers, and firm processes
  • Managing Customer Profitability
    1)Activity-based management
    2)Life-cycle costing and economic value to customers

Background readings and course notes discuss course concepts, while cases and problems supply the foundation for class discussion about specific topics.Case PacketGrading for the course will be based on class participation, written case assignments, and a final examination.