Cost Systems Analysis

Catalog description

Prerequisite(s): Graduate standing and consent of department. This course focuses on the development, interpretation, and use of accounting reports and supplementary information for management planning, control and decision making. It emphasizes the application of product costing techniques, relevant cost behavior, and control and traceability concepts in the preparation of internal accounting reports, with particular attention to communicating financial insights to guide decisions. Topics include cost allocations, direct costing, absorption and variable costing, standard costs, and variance analysis. Students must have completed ACCTNG 3401 or an equivalent course before enrolling in this course. This course may be cross listed with ACCTNG 3411 .