Cost Accounting and Control System
This course is intended to orient students to the accounting of costs of a manufacturing business. These covers overview of cost accounting, manufacturing cost accounting cycle, product costing systems, and variance analysis. This course also
introduces the students to managerial and cost accounting with special emphasis on applications to managerial decision making for strategic purposes. It also provides the student with the basic conceptual and technical skills needed to manage financial and strategic control problems facing entrepreneurs. Areas covered include cost behavior, understanding strategy in the context of managing financial decisions, and the nature of strategic planning and managerial control.
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Cost accounting and control systems are integral to the overall financial management of an organization. They provide insights that guide strategic decisions, support efficient operations, and contribute to the financial health and sustainability of the business.
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