ACCT 3144 – Cost Accounting

Presentation of cost accumulation methods, responsibility accounting, budgeting, and the entire spectrum of cost and profit analysis. Emphasis on developing information for management use in the determination of income, selection of activities (or projects), and the measurement of performance. Specific topics include process costing, joint and by-product costs, decision models, cost behavior, and variance analysis. Prerequisite: ACCT 2134.