MN3352 Cost Management

This course will explore the development and use of cost information by managers. Its focus will be on management applications and analyses rather than on bookkeeping techniques and methodologies. The course will examine accounting measurements and analyses that provide relevant information for management decision-making, operational control, and productivity improvement. These internally-oriented processes are fundamentally different from those used to comply with external financial accounting requirements. The primary objectives of the course are as follows: reinforce skills in reporting and analyzing managerial accounting information; develop experience in analyzing this information from the perspective of its various users, especially management; develop the ability to identify and communicate relevant managerial accounting information; and develop an appreciation of the usefulness and limitations of managerial accounting information. Developed for Cost Management Certificate Program.

Prerequisite

Department of Army approval for enrollment

Lecture Hours

3

Lab Hours

0

Quarter Offered

  • Winter
  • Summer