ACCT 670 - Strategic Cost Management

3 Credits
Students in this course will examine strategic issues in management accounting. Students learn how cost information supports corporate strategies through case studies. Specific topics covered include customer profitability analysis, value chain and activity based management, costs of quality, environmental cost management, and evaluating performance via the balanced scorecard. Additional topics include budgeting, costing systems, and variance analysis.

Course Learning Outcomes:
1. Develop management control systems in business strategies and operations.
2. Interpret operating and cash budgets relative to strategic management controls.
3. Construct activity rates for activity based costing.
4. Evaluate business performance using the balanced scorecard.