HB2504

University Of Houston-Victoria

Department	ACCT	Course Number	3311	Section Number	23138
Name of Course	Costs/Budgets
Name of Instructor	Du,Jianjun
This information may not constitute all course policies; students are responsible for all course requirements established by their instructors during the semester and all institutional policies as established in the UHV student handbook.

As a result of this course, students will

Cost accounting provides key data to managers for planning and controlling, as well as costing for products, services, and customers. After finishing the course, you are expected, among other things, to understand cost accounting concepts, know how to apply information from financial and non-financial information in costing, master the tools for cost related planning and control, know how to allocate costs for products, activities, and projects, and be familiar with the techniques on how to assist management in their investment decision making.

Horngren, Datar, Foster, Rajan, Ittner, Cost Accounting,13th ed., ISBN 10: 0138130450.

The Accountings Role in the Organization
An Introduction to Cost Terms and Purposes
Cost-Volume-Profit Analysis
Job Costing
Activity-Based Costing & Activity-Based Management
Exam in class
Master Budget and Responsibility Accounting
Flexible Budgets, Direct-Cost Variances, and Management Control
Spring Break
Flexible Budgets, Overhead Cost Variances, and Management Control
Inventory Costing and Capacity Analysis
Decision Making and Relevant Information
Pricing Decisions and Cost Management
Balanced Scorecard, and Strategic Profitability Analysis
Cost Allocation, Customer-Profitability Analysis, , and Sales- Variances Analysis
Cost Allocation: Joint Products and Byproducts
None

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Links

University of Houston - Victoria
3007 N. Ben Wilson
Victoria, TX 77901

(361) 570-4848
(877) 970-4848 Texas Toll Free

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