BADM 243-02, Cost Accounting, Spring 2009

Abstract

This course will introduce a broad range of cost accounting concepts and techniques which are used to inform managerial planning, control, and decision making. Students will explore the historical development of cost accounting, the nature and behavior of costs, the design and operation of cost accounting and performance evaluation systems, and the role of accounting information in a wide variety of managerial decision contexts. Students who successfully complete the course will have gained a good conceptual and procedural understanding of a broad set of techniques used in managerial accounting contexts. They will be capable of analyzing and applying cost accounting techniques in real-world business settings ─ yet be mindful of the limitations of those techniques.