ACC 5210 - Strategic Cost Management

3 cr

This course focuses on the use of the firm’s internal accounting information systems in decision-making, planning and control, and performance evaluation. The course goals are to develop an understanding of the application of strategic cost management principles for business and not-for-profit organizations, and to provide an opportunity to develop skills in applying these principles through problems and cases. Students learn to apply a variety of decision models to areas of cost estimation, pricing and product mix decisions, activity-based costing, measuring opportunity costs for decision-making and transfer pricing. The course emphasizes a cross functional perspective, integrating the links between internal accounting systems and problems confronting managers in the areas of finance, accounting, marketing, operations management, and human resources.
Prerequisite: ACC 3010
Spring