ACC 335 - Managerial Cost Accounting (3)

Prerequisite: ACC 104 with a C- or higher, or permission.

This course contains the concepts and techniques of managerial cost accounting, including cost analysis and estimation, cost management systems, and management control systems. Upon successful completion of this course, students will be able to:

Identify, estimate, and analyze costs and cost behavior
Apply differential analysis to pricing and production decisions
Assign costs and differentiate among the following systems: Job order, Process, Activity-based
Apply activity-based cost management and business unit performance to improve operations & evaluate performance
Prepare and interpret budgets and variances