2022-2023 Undergraduate & Graduate Catalog
ACC 321 - Cost Strategy and Decision-Making
The course examines the use of cost management techniques and tools to enable better managerial decision-making. The course topics include: cost concepts and cost behavior, product and activity-based costing, absorption and variable costing, cost of capacity utilization, transfer pricing, relevant costs for decision-making and strategic analysis of income. Offered fall and winter semesters. Prerequisites: ACC 213 and admission to Seidman College of Business, or by permit.
Credits: 3