COST ACCOUNTING II (2/2 Credits)
Learning outcomes:
On successful completion of this Course, students will be able to: Explain strategic cost management ; Discuss the implementation of activity based management and basic features Balanced Scorecard; Prepare quality cost report, and lean accounting; Develop cost volume profit analysis, tactical decision making and pricing concepts; Apprise Capital Investment and Inventory Management; Support information for decision making
Topics:
- Strategic Cost Management;
- Activity-Based Management;
- The Balance Scorecard: Strategic-Based Control;
- Quality and Environmental Cost Management;
- Lean Accounting and Productivity Measurement;
- Cost-Volume-Profit Analysis;
- Activity Resource Usage Model and Tactical Decision Making;
- Pricing and Profitability Analysis;
- Capital Investment;
- Inventory Management: Economic Order Quantity, JIT, and the Theory of Constraints
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