Cost Strategy and Decision Making   [Archived Catalog]
2017-2018 Undergraduate & Graduate Catalog

ACC 321 - Cost Strategy and Decision Making

This course will examine cost accounting activities such as activity-based costing (ABC) and activity-based management (ABM), special analysis for decision-making, product and service pricing, cost-volume-profit analysis, flexible budgeting, strategic analysis, theory of constraints, transfer pricing, capacity management, performance evaluation and sales, profitability, mix, yield, and productivity variances. Offered fall and winter semesters. Prerequisites: ACC 213 and admitted to Seidman College of Business or by permit.

Credits: 3