ACCT 312 - Cost Determination and Analysis

Institution:

Shippensburg University of Pennsylvania

Subject:

Description:

Introduces the principles and procedures of cost analysis and control; theories of cost allocation and accumulation; uses of accounting information for planning, control and performance evaluation. Continues development of skills for analyzing complex cost and managerial accounting problems using microcomputer spreadsheet models. Includes process costing, cost allocation, joint costs, transfer pricing, and divisional performance evaluation, statistical applications in cost analysis and capital budgeting. Emphasis throughout on processing of cost information as well as analysis, reporting, and evaluation of the cost data.

Credits:

3.00

Credit Hours:

Prerequisites:

ACCT 200 (Grade of C or Higher), ACCT 201 (Grade of C or Higher), and (SCMG 200 or ITMG 200)

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

09/01/2005 - 08/25/2024 

Institution Website:

www.ship.edu/

Phone Number:

(717) 477-7447

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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