BBA406: Cost Accounting

Credit Hours:

Estimated Hours Per Week:

Overview

This course systematically examines cost concepts in context, showing how cost accounting applies to a variety of service and manufacturing companies. It develops students' problem solving skills, requiring them to be realistic and concise. Students will investigate a wide range of related topics including:

Product and service costing
Management control systems
Transfer pricing and variance analysis
Non-financial measures of performance evaluation

Students in this course will participate in Forum discussions and solve realistic accounting problems. To complete assignments in this course, students must have access to Microsoft Excel^® or compatible spreadsheet software.

Course Learning Objectives

Upon successful completion of this course, students will be able to:

Discuss cost concepts and behaviors for decision-making within the cost accounting profession and its environment.
Demonstrate mastery of fundamental cost analysis and estimation concepts and techniques related to planning and control.
Demonstrate mastery of fundamental product and service costing (e.g., job and process costing).
Apply activity-based costing and fundamentals of cost management to service department and joint cost allocation decision-making.
Demonstrate mastery of fundamentals of management control systems, planning, and budgeting.
Apply business unit performance measurement concepts and techniques, including transfer pricing to decision-making.
Evaluate variance analysis concepts and techniques for decision-making.
Apply non-financial and multiple measures of performance evaluation relative to decision-making.

ENROLLMENT

To enroll in this course, please complete the online application.

Special Requirements

Microsoft Excel^®or compatible spreadsheet software is required to complete assignments in this course.

Prerequisites

BBA 306

Required Texts
BBA406 texts are available from the JIU/Follett Bookstore