May 13, 2021  
College Catalog 2014-2015 
    
College Catalog 2014-2015 [ARCHIVED CATALOG]

AC 270 - Cost Management Accounting

4.00 credits.
An understanding of how costs behave - cost-volume and profit analysis; are collected - job costing and process costing; are assigned - activity-based costing; are managed - strategic-based responsibility accounting; are measured - budgets and variance analysis; and are used in decision making - pricing and alternative use of capital. Multinational considerations also are included. *Prerequisite(s): AC 101 .