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Courses may be offered in one of the following modalities:

Traditional in-person courses (0–29 percent of coursework is delivered online, the majority being offered in person.)
Hybrid/blended courses (30–79 percent of coursework is delivered online.)
Online courses (100 percent of coursework is delivered online, either synchronously on a designated day and time or asynchronously as a deadline-driven course.)
Hyflex (Students will be assigned to attend in-person or live streamed sessions as a reduced-size cohort on a rotating basis; live sessions are also recorded, offering students the option to participate synchronously or view asynchronously as needed.)

If you are enrolled in courses delivered in traditional or hybrid modalities, you will be expected to attend face-to-face instruction as scheduled.

Cost Management And Management Control (ACC-650)

Semester:	Spring 2024
Number:	0201-650-001
Instructor:	Martin Farrell
Days:	Tuesday 6:00 pm - 7:50 pm
Note:	Traditional In-Person Class
Location:	Garden City - Hagedorn Hall of Enterprise 119
Credits:	3
Notes:	Bba In Accounting Or Completion Of 24 Undergraduate Accounting Credits (required) Unless Approved By The Course Instructor
Course Materials:	View Text Books
Description:	The course builds upon the knowledge gained in ACC550. Students will study methods used in gathering and allocating costs to product and services: discuss how budgeting systems are used to evaluate managerial performance; and focus on the use of accounting information to achieve efficiency in operations and make managerial decisions.
Learning Goals:	Upon the completion of this course, the successful student will be able to1. Identify the terminology and concepts in cost management and control.2. Understand the methods used in accumulating and allocating costs to products and services.3. Appreciate how inaccurate cost allocation can lead to poor product or service decisions.4. Become familiar with the use of cost accounting information in making strategic and operational decisions.5. Understand how long-term investment decisions are made with capital budgeting techniques.6. Discuss various product pricing strategies and issues in customer profitability analysis.7. Know how to translate business strategy into objectives and measurable outcomes and monitor.8. Value the importance of ethical issues involved with accounting. *The learning goals displayed here are those for one section of this course as offered in a recent semester, and are provided for the purpose of information only. The exact learning goals for each course section in a specific semester will be stated on the syllabus distributed at the start of the semester, and may differ in wording and emphasis from those shown here.

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