BUS 32500 - Cost Accounting

Conceptual and procedural aspects of management and cost accounting. Product costing, cost control over projects and products; decision-making emphasis; profit planning; quantitative modeling; and computer applications.

Preparation for Course
P: BUS 20200 with grade of C- or better.
Junior or senior class standing.

Cr. 3.
Notes
Enrollment in business (BUS) courses numbered 30100 and above is restricted to students who meet established criteria: business majors who have met the pre-business requirements and been admitted into one of the business majors; or students that have declared other pre-approved programs or minors which require particular business courses, and completed all course prerequisites; or students that have obtained written permission from the department through which the course is offered.
Student Learning Outcomes
1. Build analysis of business activities based on cost behavior.
2. Identify business strengths and weaknesses using a balance scorecard approach.
3. Solve and determine appropriate asset values using different valuation processes.
4. Compare financial business results to planned outcomes.
5. Understand activity-based cost management.