ACCT 421 - Cost Management

Credits: 4

A study of the concepts, purposes, and terminology underlying cost accounting. Topics include job-order costing and processing, cost-volume-profit relationships, standard costs, joint-product costs and by-product costs, capital budgeting, cost allocation, and the planning, control, and valuation of inventory. Relevant to preparation for the CMA and CPA examinations. Students must have at least junior standing to register for this course.

Prerequisites: ACCT 213