AC 3230 - Cost Accounting

A study of the concepts, procedures and tools associated with reporting financial data on performance to an organization’s decision-makers. Emphasis is on the tools associated with planning, directing, and controlling an organization’s activities, all with the goal of performance improvement. Topics include activity based costing, earned value management, and budgeting activities. Prerequisites: AC 2220/BU 2220. Offered every other year. Credits: 4