BA 376 - Managerial Cost Accounting

Institution:

Texas Lutheran University

Subject:

Description:

Emphasis upon utilization of cost data in planning and controlling to include global competition, ethical considerations, and customer satisfaction. Internal and external cost factors are woven into the planning models. These include just-in-time (JIT), activity-based costing (ABC) and total quality management (TQM). In addition, cost management systems and performance measurement systems will be examined to develop skills in cost-volume-profit analysis, planning, budgeting, costing, and variance analysis areas. Prerequisite: BA 232.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.tlu.edu

Phone Number:

(830) 372-8000

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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