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Berkeley Global
Get an introduction to cost terms and purposes, and learn how to control and improve profitability through planning, budgeting, pricing and cost management. Learn about the foundations of successful business decision-making and financial performance evaluation process in various types of enterprises.
Prerequisites:
Financial Accounting UGBZ XB102A/XBW102A and Managerial Accounting UGBA XB102B/XBW102B or equivalent
Course Outline
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Course Objectives
- Demonstrate a thorough grasp of cost terms, cost behaviors, cost allocation, budgets and variances, cost management and profitability improvement
- Apply knowledge to a decision-making process
What You Learn
- Cost terms, purposes
- Cost-volume-profit analysis
- Job costing
- Process costing
- Master budget
- Responsibility accounting
- Flexible budgets
- Direct-cost and overhead-cost variances
- Management control
- Pricing decisions
- Support-department costs
- Common costs
- Revenue
- Capital budgeting
- Transfer pricing
- Multinational considerations
How You Learn
- Lectures
- Reading assignments
- Self-study questions
- Discussion forums
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Sections
Summer enrollment opens on March 21!