ACCT 330 - Cost Management

Institution:

Susquehanna University

Subject:

Description:

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; time-value decision models. Emerging costing emphasizes the understanding of cost behavior as a strategic tool of general management. It covers recently developed concepts of activity-based costing, target costing, backflushing, and the theory of constraints. Prerequisites: ACCT:200 and junior standing. 4 SH.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.susqu.edu

Phone Number:

(570) 374-0101

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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