ACCT306 FA09 Syllabus - University of Baltimore Merrick...

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University of Baltimore Merrick School of Business ACCT 306 – Cost Accounting Fall 2009 | Mon 5:30pm-8:00pm BC207 Instructor: Scott Emge Email: [email protected] Office: BC466 Office Hours: By appointment Course Description This course is intended to develop your understanding of how cost information is used inside organizations to manage activity costs, improve product profitability and achieve strategic objectives. This course will also introduce you to the planning and control processes, including budgeting and pricing. Topics will include traditional costing techniques such as variance analysis and innovative approaches such as activity-based costing and the use of non-financial performance metrics to achieve sustainable cost advantages. Course Objectives At the end of this course you should be able to: Explain how cost information is accumulated and reported inside organizations. Recognize cost classifications and illustrate their impact for managerial decisions. Calculate cost variances and evaluate their relevance for cost control purposes. Appraise the relevant costs for short-term and long-term managerial decisions. Evaluate traditional and activity-based systems for cost management. Apply the cost-volume-profit model for break-even and target profit analysis.
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