ACC 583a GCPA Cost Management (2)
Formerly 483a and 498d
Fall 09, August 20 – September 6, 2009
This course in management accounting covers methods used in reporting information for decision making in both service and manufacturing companies. Its primary objectives are:
- to enable the student to turn accounting data into information useful in the management process;
- to increase the understanding of the role of accounting in management;
- to add to the knowledge of cost accounting techniques and concepts;
- and, to develop the student’s ability to communicate this knowledge effectively in a business environment.
Topics covered include cost estimation, pricing, and profitability; job-order, process, and activity based costing; preparation and analysis of operating, production, financial, and capital budgets; proportional allocation of joint and support department costs; tactical decision making; the analysis of budget performance, and production variances; and, analyses for performance evaluation.