ACCT 60200 - Cost Accounting

Institution:

University of Notre Dame

Subject:

Accountancy

Description:

After defining the scope of management accounting, this course examines topics such as opportunity costs and their role in decision making, cost terminology and break even analysis, organizational architecture and principal-agent relationships, the role of monitoring and incentives, markets versus firms, responsibility accounting and return on investment, residual income and economic value added, the controllability principle and transfer pricing, operating budgets and incentive issues, joint cost allocations and decision making, and product costing.

Credits:

2.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.nd.edu

Phone Number:

(574) 631-5000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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