2018-2019 General Catalog 
  
    May 21, 2018  
2018-2019 General Catalog
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ACCTG 6002 - Cost Accounting, A Managerial Perspective

1.5 Credit(s)

Enrollment Requirement: Prerequisites: (ACCTG 6001  OR Master of Accounting status in the School of Business) AND Graduate Standing.
Components: Lecture

This course focuses on firms’ internal accounting systems. In this course, we focus on two broad topics- cost analysis and performance evaluation. The first part of the course focuses on understanding the different kinds of cost incurred by firms, and the way that firms account for them. Included in this are discussions of inter-departmental allocations, joint costs and capacity costs, as well as extensions of activity-based analyses to service industries. The second part of the course analyzes the process of evaluating the performance of firms and their business units. Included in this are issues related to transfer prices, productivity measures, the estimation of cost functions using accounting data and the study of benchmarking procedures, the choice of performance metrics for compensation purposes, and the rational behind the balanced scorecard. Finally, we will consider multinational firms and special considerations involved in the global economy. The course integrates the knowledge of firms internal accounting systems with problems confronting managers in the areas of finance, accounting, marketing, operations, management, and human resources.


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