Southern Polytechnic State University

Undergraduate Academic Catalog 2012-2013

ACCT 3530 Cost Accounting

Prerequisite: ACCT 2102


Focus on cost accounting concepts, with emphasis on developing and evaluating information that management needs to plan, make key decisions, and monitor business performance. Key topics include cost typology and behavior and how each impacts decision making process and product costing, cost-volume-profit analysis, flexible budgeting, incremental decision analysis, and performance evaluation.

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