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Peer Review

Methods of Cost Behavior Analysis Video

by Larry Walther


Overall Numeric Rating:

4.75 stars
Content Quality: 5 stars
Effectiveness: 4.75 stars
Ease of Use: 4.5 stars
Reviewed: May 20, 2012 by Business Editorial Board
Overview: This 15 minute video presents the high-low and regression analysis methods for dealing with mixed costs. Spreadsheet examples that include graphs have been included.
Type of Material: Lecture presentation.
Recommended Uses: In class in lieu of lecturing, homework for review.
Technical Requirements: Windows Media or Adobe Flash player
Identify Major Learning Goals: To determine how to separate costs into a fixed and variable portion.
Target Student Population: Students enrolled in an introduction to managerial accounting course.
Prerequisite Knowledge or Skills: Basic cost concepts

Evaluation and Observation

Content Quality

Rating: 5 stars
Strengths: The content is presented in a clear and concise fashion and contains a sufficient amount of material to make its points. Content is accurate as well as both current and relevant. This presentation follows another presentation and is meant to be viewed in a particular sequence. Concepts are integrated well.
Concerns: None

Potential Effectiveness as a Teaching Tool

Rating: 4.75 stars
Strengths: Very useful for an introductory managerial accounting course. The lecture is very efficient in that users have the potential to learn a lot in a short time. The lecture demonstrates relationships between concepts.
Concerns: While the opening dialog mentions the previous lecture, its specific title is not mentioned. More examples could be used. No prerequisite knowledge is identified. How this lecture fits in the series should be reviewed.

Ease of Use for Both Students and Faculty

Rating: 4.5 stars
Strengths: The module is easy to use, has clear instructions, and is visually appealing. At full screen the video maintains clarity. Design quality is very high. The use of color and graphics is very good. Page layout is also very good. Compared to other YouTube video lectures, this author's series is very well executed.
Concerns: Given the technology in use, a lack of interactivity can't be helped. The engagement of the video is dependent on the user's motivation for watching it. The pace seems a bit fast although one can rewind and replay whenever necessary. Asking rhetorical questions might improve engagement. Every now and then, the video reverts to the speaker next to the slide show. When this happens some of the text on the screen appears very small and may be difficult to read. Perhaps including some homework problems would be an improvement.