Accounting and Auditing Cost Management: Accounting and Control

Cost Management: Accounting and Control

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  • Course Delivery: On Demand
  • Credit Hours: 12.5
  • Credit Type: Accounting

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Description

Description:
Cost Management: Accounting and Control covers the managerial use of accounting, financial, and operating data for planning, control, and decision making. Emphasis is placed on how to manage costs strategically in order to be globally competitive. The course is designed for managers and entrepreneurs who seek continuous improvement (CI) strategies. Topics include analysis of costs; job order and process costing; break-even and contribution analysis; activity-based costing (ABC); balanced scorecard, cost allocation; responsibility accounting; budget for profit planning; short-term decisions; capital budgeting; quality costs and total quality management (TQM); inventory management and just in time (JIT).

Topics Covered:

  • Introduction to Cost Management
  • Cost Classifications, Terminology, and Profit Concepts
  • Cost Accounting Systems -- Job Order Costing
  • Activity-Based Costing
  • Cost-Volume-Profit Analysis
  • Analysis of Cost Behavior
  • Budgeting for Profit and Planning
  • Responsibility Accounting, Standard Costs, and Variances
  • Control of Profit Centers
  • Performance Measurement, Balanced Scorecard, and Transfer Pricing
  • Nonroutine Decisions and Life-Cycle and Target Costing
  • Capital Budgeting
  • Capital Budgeting and Income Taxes
  • Process Costing, Cost Allocation, and Joint Product Costing
  • Total Quality Management and Quality Costs
  • Inventory Management and Just-In-Time

Category: Accounting

 

Delivery Method: Online

 

Level: Overview

 

Prerequisites: Basic Accounting

 

Passing Score: 70%

 

NASBA: Yes QAS Self Study

 

Author: Delta Publishing

 

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

 

Topics Covered

  • Introduction to Cost Management
  • Cost Classifications, Terminology, and Profit Concepts
  • Cost Accounting Systems -- Job Order Costing
  • Activity-Based Costing
  • Cost-Volume-Profit Analysis
  • Analysis of Cost Behavior
  • Budgeting for Profit and Planning
  • Responsibility Accounting, Standard Costs, and Variances
  • Control of Profit Centers
  • Performance Measurement, Balanced Scorecard, and Transfer Pricing
  • Nonroutine Decisions and Life-Cycle and Target Costing
  • Capital Budgeting
  • Capital Budgeting and Income Taxes
  • Process Costing, Cost Allocation, and Joint Product Costing
  • Total Quality Management and Quality Costs
  • Inventory Management and Just-In-Time

 

 

Regulatory Information

Cost Management Accounting and Control - National Association of State Boards of Accountancy (NASBA)

  • Name:
  • National Association of State Boards of Accountancy (NASBA)
  • Phone:
  • 615-880-4200
  • Fax:
  • 615-880-4290
  • Website URL:
  • http://nasba.org/
  • Email Address:
  • [email protected]
  • Address:
  • NASBA
  • City:
  • Nashville
  • State:
  • TN
  • Zip:
  • 37219-2417
 

Prerequisites

Prerequisites: Basic Accounting

 

Subject Matter Expert

Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

 

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