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BUS-A 324: COST MANAGEMENT (1.5 credits)


Product costing and strategic cost management. Covers several accounting systems and techniques that ascribe costs to products, services, and other activities. The costing systems' potential effects on business decisions are evaluated in light of a firm's strategic, technological, and environmental position. Particular emphasis is placed on interpretation of the numbers and analyses generated by various accounting systems, and the pitfalls most commonly encountered in their use.