COMM 308

The objective of this course is to provide an in-depth understanding of cost management systems from a preparer focus. Particular attention will be devoted to providing students with an understanding of Job Order Costing, Process Costing, and Hybrid Costing Systems. Students will examine cost allocations, variance analysis, and absorption and variable costing. This will be complemented by examining topics such as target costing, life-cycle costing, total quality management, just-in-time management and activity based management.