BUS 4042 Cost Accounting
The study of planning and budgeting, performance measures, and cost measurement. Topics include strategic and operational planning, budgeting and budget variance analysis, forecasting and projection techniques. Organizational performance measures including financial and non-financial scorecards including benchmarking. Manufacturing and service industry cost accounting; job order, activity based, process costing and standard costing. Prerequisite:
BUS 2001 or equivalent.