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5411: Cost Systems Analysis

Prerequisites: MATH 1030; ACCTNG 3401; a minimum campus GPA of 2.0; a minimum GPA of 2.3 in all accounting courses at the 3000-level and above taken at UMSL; graduate standing. The development, interpretation, and use of accounting reports and supplementary information for management planning, control and decision making. Emphasizes the application of relevant cost behavior, control and traceability concepts in the preparation of internal accounting reports, with a secondary emphasis upon product costing techniques as appropriate to financial accounting needs. Topics include break-even analysis, operational budgeting, direct costing, absorption costing, standard costs and variance analysis, business segment analysis, responsibility accounting distribution cost accounting, and gross profit analysis.
  • Credits:

Section 001

Section 002