Strategic Cost Management

BACC
2258
Credits: 3

Description

This course offers an in-depth study of using managerial accounting information for both operational and strategic decision-making purposes. Specifically, managerial accounting information serves two important roles in an organization:

(1) a decision-facilitating role, in which information is used to help employees make “better” decisions, and (2) a decision-influencing role, in which information is used to motivate employees to make “desirable” decisions. Both of these roles will be examined in this course through several topics, including cost- volume-profit analysis, activity-based costing, transfer pricing, budgeting, variance analysis, performance measurement, and performance-based pay.

Prerequisites: Must have completed BACC 2401 Financial Accounting with a grade of B+ or better. If prerequisite is met, contact academic advisor to request enrollment availability. Due to content overlap, students cannot enroll into this course if they have previously taken BACC 2528 Managerial Accounting, nor may they enroll into this course concurrently with BACC 2528 Managerial Accounting. Please note: this course will follow the official University academic calendar.

Special considerations:
• Due to content overlap, students cannot enroll into this course if they have previously taken BACC 2528 Managerial Accounting, nor may they enroll into this course concurrently with BACC 2528 Managerial Accounting.
• Course is primarily reserved for MS in Accounting students and therefore has limited MBA seating.
• This course will follow the official University academic calendar for fall term breaks. Please be sure to reference course syllabus for scheduled meeting times throughout the semester.