AC 3230 - Cost Accounting

This course is designed to present a comprehensive coverage of principles involved in the determination of the cost of a product or service by tracking the cost of materials, labor, and manufacturing overhead. Emphasis is placed 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