ACTY 4220 - Cost Accounting - Theory and Practice

A study of the use of cost accounting information within a planning and control framework. Topics include the information needs of managers, costing of products and services, cost allocations among departments of an enterprise, activity-based costing, the theory of constraints, cost of quality, budgeting, income effects of absorption and variable costing, transfer pricing, and performance measurement.

Prerequisites & Corequisites: Prerequisite: Minimum grade of “C” in ACTY 3220.

Credits: 3 hours