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Examine current trends in effective cost management and information gathering. Explore traditional costing theories and procedures (developing standards, computing variances, determining process costs). Survey innovations in cost accounting such as just-in-time (JIT) inventory systems, and look at new process efficiency measures through contemporary success stories. This course combines textbook theory with practical tools for collecting and analyzing key accounting data.

Format: This course is offered in an online asynchronous format. There are no set meeting times, however, students follow a weekly schedule and there will be deadlines to meet in terms of course requirements. This course cannot be completed at an accelerated rate. UCSD Extended Studies operates in Pacific Standard Time and therefore any deadline is considered 11:59 p.m. Pacific Standard Time. 

Note: Recommended prerequisite: Elementary Accounting II, equivalent experience, or consent of instructor.

Course Number: BUSA-40049
Credit: 4.00 unit(s)
Related Certificate Programs: Accounting

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