16:352 Cost Accounting [Gillander]

Prerequisite: 16:252.

This course continues to develop the use of accounting information for internal decision-making through a deeper and broader study of the managerial and ethical issues relating to the determination and analysis of relevant costs and their behaviour. Areas covered include cost allocation, cost management, and strategy and control. Modern topics relating to the impact of recent advances in production management and systems as well as traditional topics such as costs for product pricing and transfer pricing, joint and by-products costing, spoilage and scrap, will be covered.

3 lecture hours per week, one term.

Instructor: Heather Gillander