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Dec 04, 2024
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BA 315 Cost Accounting
A study of the control and distribution of costs within manufacturing firms and the development of effective analytical tools of cost measurement in the planning and control of business operations. Topics include cost systems, standard costs, measurement and evaluation of quantity and quality variances, job cost identification, process cost identification, assignment of direct and indirect expenses, allocation of overhead expenses, flexible budgets, accounting for by-products, joint products, transfer pricing and the development of an effective system of cost accounting reports as a tool for utilization in management decision-making. Credit(s): 3
Prerequisite(s): BA 212
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