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GVSU COVID-19 Update:

For the health and safety of the Grand Valley community, remote academic instruction will continue through June 17. The Admissions office is available to answer calls Mon.-Fri. from 8 a.m. to 5 p.m. at 616-331-2025 or 1-800-748-0246 or email admissions@gvsu.eduAdditional instructions and updates at

2019-2020 Undergraduate & Graduate Catalog

ACC 321 - Cost Strategy and Decision Making

The course examines the use of cost management techniques and tools to enable better managerial decision making. The course topics include: cost concepts and cost behavior, product and activity-based costing, absorption and variable costing, cost of capacity utilization, transfer pricing, relevant costs for decision-making and strategic analysis of income. Offered fall and winter semesters. Prerequisites: ACC 213 and admitted to Seidman College of Business or by permit.

Credits: 3

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