ACCT ACCT 3313 Cost Accounting
This course examines the concepts and procedures underlying the development of a cost accounting system for managerial decisions, control, and performance reporting. Topics include cost measurement and cost control; cost-volume-profit analysis; job costing; activity-based costing; tools for planning and control; master budgeting; flexible budgeting and variance analysis; management control systems; inventory costing, management, and capacity analysis; cost information for decision-making; relevant information; pricing decisions; cost management; strategic profitability analysis; cost allocation and revenues; and measurement and control of overhead costs.
Offered
Fall, Spring