ACCT 3280 - Cost Accounting


The basic theory and practice related to determination of cost of products and services provided by a business and providing accounting information to management.

Upon successful completion of the course students will be able to:

  1. Determine the direct (traceable) or indirect (allocated) cost of a product or service
  2. Analyze cost behavior patterns (variable, fixed and mixed) and their effect on total cost as production varies
  3. Account for the flow of the cost of production from raw materials through cost of goods sold
  4. Determine the cost of a product or service using job order or process costing depending on the production environment
  5. Account for the cost of a product or service in a standard cost environment incorporating the use of variance analysis
  6. Calculate the breakeven point and operating leverage of a product or service by the use of cost behavior patterns
  7. Apply the concept of relevant costs in several common decision making situations such as make or buy, sell or process further, and one-time special pricing
  8. Use process costing to determine the cost of goods and services

Credit Hours

Business Administration


  • ACCT 2102 or ACT 327 or ACT 206 (minimum grade of C)

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