2013-2015 Undergraduate Catalog

ACC 412 Advanced Cost Analysis and Control

Considers a range of problems related to accumulation and use of accounting data for decision making by the management of the business enterprise. Analytical costing techniques are developed by integrating cost concepts and information generated by the accounting system with quantitative business methods. Emphasis on relationship of decision theory and the cost accounting function to the management information system. Explicit consideration given to behavioral foundations for planning and control. Prerequisite: ACC 312 (C grade or better).