2012-2013 Undergraduate & Graduate Catalog
ACC 321 - Cost Strategy and Decision Making
This course will examine cost accounting activities such as activity-based costing (ABC) and activity-based management (ABM), special analysis for decision-making, product and service pricing, cost-volume-profit analysis, flexible budgeting, strategic analysis, theory of constraints, transfer pricing, capacity management, performance evaluation and sales, profitability, mix, yield, and productivity variances. Offered fall and winter semesters. Prerequisite: ACC 213.