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Dec 05, 2025
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University General Course Catalog 2016-2017 ARCHIVED CATALOG: LINKS AND CONTENT ARE OUT OF DATE. CHECK WITH YOUR ADVISOR.
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ACC 605 - Cost Management and Control (3 units) Cost accounting and analysis for management control purposes. Topics including cost systems, responsibility accounting, CVP, decision making, cost behavior, variable costing, and budgeting.
Units of Lecture: 3 Offered: Every Fall and Spring Student Learning Outcomes: Upon completion of this course: 1. Students will be able to use CVP analysis to make decisions. 2. Students will be able to demonstrate understanding of job costing, including the process and accounting for it. 3. Students will be able to perform process costing. 4. Students will be able to cost products using ABC compared to traditional systems. 5. Students will be able to prepare and analyze budgets. 6. Students will be able to compute variances for materials, labor, and overhead.
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