BUA 345 - Cost Management I

Institution:

University of Maine at Augusta

Subject:

Description:

This course examines the fundamentals of accounting and cost management for product and service costs including a detailed analysis of materials, labor, overhead, internal service departments, customer profitability, and value chain management. Cost accounting systems analyzed include job order costing, process costing, joint product costing, and activity-based cost management with an emphasis on information needed for making management decisions. Prerequisite: BUA102 or 211. CR. 3

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.uma.edu/

Phone Number:

(207) 621-3000

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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