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