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ACC 605

Cost Management and Control

Catalog2026-2027
Credits3 units
LevelGraduate
Average gradeA-
StandardRepeatable

Overview

Description

Cost accounting and analysis for management control purposes. Topics including cost systems, responsibility accounting, CVP, decision making, cost behavior, variable costing, and budgeting.

Requirements

Prerequisites

  • with a “C” or better
  • Business major or minor
  • Master of Accountancy
ACC 202
Original catalog text

Prerequisites

ACC 202 with a “C” or better and Business major or minor; or Master of Accountancy.

Units

Lecture3

Catalog Details

Offering

Offered: Every Fall and Spring

Terms

fall, spring

Restrictions

Business major or minor; Master of Accountancy

Attributes

StandardRepeatable

Learning Outcomes

  • categorize products using ABC compared to traditional systems.
  • use CVP analysis to make decisions.
  • compute variances for materials, labor, and overhead.
  • assess the impact of decisions on an organization.