ACCT 212 - Cost Analysis & Budgeting

(3,0) 3 Credits

Prerequisite(s): ACCT 104 - Managerial Accounting .
This course focuses on the managerial uses of accounting data. Topics covered include cost behavior analysis, cost-volume-profit analysis, budgeting, responsibility accounting, profit performance evaluation, distribution cost analysis, capital expenditure planning and decision making using cost analysis. In addition, there will be an introduction to some of the simpler mathematical and statistical techniques used in planning and control; correlation analysis; performance and evaluation review technique (PERT), and queuing theory.

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