NBA 5020 - Managerial Cost Accounting Fall, spring. 3 credits.
Prerequisite: NCC 5000 , NCC 5010 , and NCC 5020 , or equivalent.
Fall, R. Hilton; spring, R. Bloomfield.
Designed both for those responsible for internal accounting information and those who use such information for decision making. Course topics include budgeting, product costing, activity-based costing, activity-based management, standard costs, cost variance analysis, cost estimation and prediction, cost-volume-profit analysis, performance measurement, cost analysis, cost allocation, and transfer pricing. Instruction is a mixture of lecture and case discussion. Student evaluation is based on prelim exams, a final exam, and class participation.
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