ACCT2330 — Managerial Cost Accounting
4.5 Credits Students learn the role of the accountant or manager as decision maker. Topics covered involve a study of relevant costs for decision making; contribution margin approach to decision making; absorption costing vs. direct costing; and the effect on income; ABC Costing; capital projects selection and subsequent evaluation; cost volume profit relationships; decision making and allocation involving joint costs; decentralization, performance measurement. 5
Prerequisites: ACCT1120