UT Dallas 2021 Graduate Catalog

ACCT6331 - Cost Accounting: Foundations and Evolutions

ACCT 6331 Cost Accounting: Foundations and Evolutions (3 semester credit hours) This course focuses on the process of measuring, analyzing, and reporting financial and non-financial information related to the costs of acquiring or using resources in an organization. Evolving cost accounting practices in measuring product costs and using cost information in performance evaluation are discussed in depth. The use of appropriate cost information in both short and long term decisions and continuous improvement of operations is deliberated in detail. (3-0) S