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ACCT 664

Cost Accounting
Name: Cost Accounting
Course Number: ACCT 664
Credit(s): 3

Course Description

ACCT 664 explores fundamental cost accumulation techniques for both manufacturing and non-manufacturing companies. Focus areas include job and project costing, direct and standard costing, by-product and joint product costing, and process costing. The course incorporates quantitative methods relevant to cost accounting, aiming to equip students in developing accounting systems that enhance performance measurement and decision-making within a firm.

Learning Outcomes:

  • Describe cost concepts, behaviors, and accounting techniques for manufacturing and service businesses.
  • Apply cost concepts and behaviors in managerial decision-making.
  • Determine product and service costs.
  • Analyze the profitability of products or services.
  • Discuss various techniques for measuring managerial performance and motivating employees toward organizational goals.

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