Cost Management. ((3 Credits))

Catalog description

Prerequisite(s): ACC 2110 , ACC 2120 and University Advanced Standing Provides a strategic approach to cost management and the development and use of relevant information for management decision making. Builds a foundation by discussing the various concepts of cost, cost behavior, and cost estimation techniques. Addresses costing of products and other cost objects using job order and process costing, activity-based costing, and cost allocation. Introduces management control topics of budgeting and performance evaluation through variance analysis. Concludes with current topics in cost management. Lab access fee of $13 for computers applies.