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ACCT-330 Cost Management

Study and comparison of traditional and emerging costing systems. Traditional costing emphasizes accounting procedures for inventory valuation, budgeting and investment decisions with emphases on unit-based cost behavior; job, process and standard costing; variance analysis; break-even analysis; and time-value decision models. Emerging costing emphasizes the understanding of cost behavior as a strategic tool of general management. The course also covers concepts such as activity-based costing and the theory of constraints. Prerequisites: ACCT-200 with a grade of at least C- and either junior standing or sophomore standing for accounting major or finance major. 4 SH.