BUA 345 - Cost Management I

3 CR

This course examines the fundamentals of accounting and cost management for product and service costs including a detailed analysis of materials, labor, overhead, internal service departments, customer profitability, and value chain management. Cost accounting systems analyzed include job order costing, process costing, joint product costing, and activity-based cost management with an emphasis on information needed for making management decisions.

Prerequisite(s): BUA 211.