Cost Accounting and Control (Code 3004)

This course is designed to orient the students to the cost accounting and cost management framework of business.  Topics discussed are: overview of cost accounting; manufacturing cost accounting cycle; job and process cost systems; accounting, planning, and control for materials, labor, and factory overhead; accounting for joint and by-product costs; and cost management systems (CMS) for the new manufacturing environment such as activity-based costing, target costing, total quality management, value reengineering, and theory of      constraints and enterprise resource planning with SAP.