BU 4590 - Cost Accounting

Credits: 4

This course provides students with an in-depth understanding of how cost information is gathered, analyzed and reported for purposes of planning, control and decision-making. Includes a thorough examination of the design and operation of job order, process and standard cost systems. Related emphasis is also placed on cost behavior, planning and control of material, labor and overhead costs, activity-based costing, flexible budgeting and variance analysis. Variable costing, cost-volume-profit-analysis and related techniques are explored as tools to enhance management decision-making.

Prerequisites
BU 3511

When Offered:
Every semester.