ACCT 2330 Managerial Cost Accounting

4.0 - 0.0 - 4.0

Prerequisite

Course Description

This course emphasizes the role of the accountant or manager as decision-maker. The course involves a study of relevant costs for decision-making; contribution margin approach to decision-making; absorption costing vs. direct costing and effect on income; capital projects, selection, and subsequent evaluation; cost-volume-profit relationships; inventory planning and control; decision-making and allocation involving joint costs; and decentralization, performance measurement, and transfer pricing.