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Apr 02, 2025
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Fall 2025 Undergraduate Catalog
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ACC 214 - Managerial Cost Analysis and Applications
A study of cost concepts, and theories as it relates to cost accumulation systems for product, process and activity based costing, as well as the implementation and evaluation of an accounting system as a source of information for decision making, planning, control, and evaluation of the organization by management. Includes cost-volume-profit analysis, overhead rates, budgeting and variance analysis, statement of cash flows and financial statement ratio analysis.
3 credits
Prerequisite(s): BUS major or ACC minor or FIN minor or ISE major
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