Mar 28, 2024  
2019-2020 Edgewood College Catalog 
    
2019-2020 Edgewood College Catalog [ARCHIVED CATALOG]

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UABUS 325 - Cost Accounting


Minimum Credit(s) Awarded: 3
Maximum Credit(s) Awarded: 3

In addition to providing data used to cost products and services, cost accounting provides data to managers for planning and controlling. Today cost accountants are increasingly expected to actively contribute in the making of strategic decisions instead of simply providing data. Cost accounting is a managerial tool used by business to formulate strategy and its implementation. The course’s focus is upon how accounting information can assist managers in controlling the activities for which they are responsible, and how manager’s use cost information to make better decisions to improve their organization’s competitiveness. The course covers the fundamentals of cost accounting, including job order, process, and activity based costing. Particular emphasis is given to current practices in cost control through reports to management.


Prerequisite(s): UABUS 212 .



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