ACCT 4120. STRATEGIC COST MANAGEMENT. (3-0-3)
Prerequisite: ACCT 3120 with a grade of C or better. A continuation of ACCT 3120. This integrative case-based course addresses cost and management accounting topics in in-depth real world scenarios to help management formulate and execute its strategy. Topics include design and implementation of cost measurement systems for production and strategy choice, issues in variance analysis, transfer pricing, enhancement of quality, timeliness and the measurement of profitability, performance measurement and incentive systems.