Subject: Commerce
Credit units: 3
Offered: Either Term 1 or Term 2
Weekly hours: 3 Lecture hours
College: Edwards School of Business
Department: Accounting


The objective of this course is to provide an in-depth understanding of cost management systems from a preparer focus. Particular attention will be devoted to providing students with an understanding of Job Order Costing, Process Costing, and Hybrid Costing Systems. Students will examine cost allocations, variance analysis, and absorption and variable costing. This will be complemented by examining topics such as target costing, life-cycle costing, total quality management, just-in-time management and activity based management.

Permission of the department required.
Prerequisite(s): COMM 210.3.

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