ACCT70020

1.5 credit hours. Prerequisite: ACCT 60020 or Enrollment in MAc program. An examination of the costing systems used to assign costs to products, services, and customers, and how the information produced by the systems is used by managers in their operational and strategic decisions. Topics covered include costing system fundamentals, activity-based costing, standard costing and variance analysis, non-financial performance metrics, and the use of costing systems and cost analysis to inform strategic managerial decision-making.