UT Dallas 2013 Graduate Catalog

ACCT6342 - Strategic Cost Management

ACCT 6342 Strategic Cost Management (3 semester hours) Cost analysis is integrated with strategic analysis to understand the role of financial and non-financial information in operational and strategic decision-making. Topics include strategic value chain analysis, strategic positioning analysis, activity based management, line of business evaluation, life cycle costing, technology costing, target costing, quality cost management and balanced scorecard. Prerequisite: ACCT 6202 or equivalent. (3-0) R