ACCT 3121 Cost Analysis and Control (3)

[LCCN: CACC 3113, Cost Accounting (Upper Level)] Prereq.: grade of “C” or above in ACCT 3001 . Nature, objectives, basic systems, and procedures of cost accounting and control for manufacturing firms; cost-volume-profit relationships; standard costs and variance analysis; direct costing; relevant costs; activity-based costing.