BUSI 354 - Cost Accounting

Institution:

New Jersey City University

Subject:

Description:

Cost concepts, systems, and procedures directed toward gathering, structuring and utilizing data for management control are introduced in this course. The statement detailing manufacturing costs is developed early in the course. Job-order and process cost determinations, as well as cost control through the development and use of budgets, standard costs and analysis of variances are covered. Problems associated with cost allocation and the distribution of overhead costs is studied. Specific managerial issues are addressed including break-even analysis, the effects of the interaction of changing costs and volume on profits, a multi-product environment, control of inventories, the economic order quantity model, transfer pricing issues and the measurements of performance. Emerging issues are also included. Prerequisite: BUSI 252 Principles of Accounting II

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.njcu.edu

Phone Number:

(201) 200-2000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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