Managerial Cost Accounting II

Catalog description

A continuation of the topics examined in ACC 311 . Specific topics covered include activity-based costing, strategic cost management, activity- and strategic-based responsibility accounting, quality costing, measurement and control of productivity, environmental cost management, cost-volume-profit analysis, activity resource usage, relevant costing, pricing and profitability analysis, capital investment decisions, and inventory management topics such as economic order quantity, just-in-time, and the theory of constraints. May be taught concurrently with ACC 613. Cannot receive credit for both ACC 513 and ACC 613. Prerequisite: C grade or better in ACC 311 ; and undergraduate business majors must be admitted to degree program.