ACCOUNTING
Professors: Jack R. Fay*, David O'Bryan*, Chairperson; Kurt Reding*
Associate Professors: Russell Hardin*, Melvin Roush*, Galen L. Rupp*
Assistant Professors: Rebekah Heath*, Roberta A. Jones*
Instructor: Rebecca Casey
*Graduate Faculty
Room 201 Kelce
Telephone: 620-235-4561
Fax: 620-235-4558
http://www.pittstate.edu/acctg/
e-mail: acctg@pittstate.edu
Description of Courses
Undergraduate
Bachelor of Business Administration Degree with a
Major in Accounting
Minors:
Minor in Accounting
Minor in Internal Auditing
Graduate
Master of Business Administration Degree with a
Concentration in Accounting
The Department of Accounting offers a major in accounting on the Bachelor of Business Administration (BBA) degree and a concentration in accounting on the Master of Business Administration (MBA) degree. These programs provide preparation for professional accounting careers in non-business and industrial organizations and in public accountancy. Minors in accounting and internal auditing are also offered.
Accounting Advisory Council
The Accounting Advisory Council of the Department of Accounting provides advice to the department concerning its planning, programs, and curriculum. The Council consists of the following outstanding business and professional leaders:
Jeff Beasley, Director – Accounting Services
Westar Energy, Topeka, KS
Tammy Brockel, CPA
Wichita, KS
Shonda Fisher, Assurance Manager
Grant Thornton LLP, Tulsa, OK
DeAnn Hill, CPA
DeAnn Hill, CPA, Baxter Springs, KS
Angelo Ianello, Executive VP & CFO
Contract Freighters, Inc., Joplin, MO
Mark Jostad, Director – Internal Audit
Tyson Foods, Inc., Springdale, AR
Eric Miller, Attorney
Utz & Miller, LLP, Overland Park, KS
Leanna Newberry, Dean of Administrative Services
Labette Community College, Parsons, KS
Inna Pavlenko, Accountant
Leggett & Platt, Inc., Carthage, MO
Cindy Rock, Vice President - Sales and Services
Sprint, Overland Park, KS
Robert W. Sager, III, CPA
BKD, LLP, Joplin, MO
Scott Schoenhofer, Sr. Cost Accountant
Raytheon Company, Wichita, KS
Rick Stilwell, CPA
IMCG Management Consultants, Kansas City, MO
Shannon Ukena, Assistant Director-Mergers, Acquisitions & Strategic
Planning Department
Leggett & Platt, Inc., Carthage, MO
Carol Waggoner, Senior Vice President/CFO
First Community Bank, Kansas City, KS
UNDERGRADUATE DEGREE PROGRAMS
The major in accounting provides a sound foundation for those wishing to sit for the Certified Public Accountant (CPA) examination, Certified Management Accountant (CMA) examination, and the Certified Internal Auditor (CIA) examination. Effective July 1, 1997, candidates for the CPA examination in Kansas are required to have completed 150 semester hours of college credit. Those interested in sitting for either the CPA, CMA or CIA examinations should consult the Chairperson, Department of Accounting for specific examination requirements.
Admission to Accounting Program
Admission to the Kelce College of Business will automatically admit accounting majors to the accounting program.
Continued Progress in Accounting Program
Admission to all accounting courses numbered 400 or above requires a 2.5000 GPA.* Accounting majors must maintain a 2.5000 GPA in order to continue with the program.
*The 2.5000 GPA requirement is in addition to other course prerequisites.
Changes in Requirement
Baccalaureate degree curriculums offered by the Department of Accounting are periodically revised and updated. Such revisions will be communicated by the department to currently enrolled students majoring in its programs. Each student is required to graduate under the most recent curriculum in effect at the time of that student's graduation unless those revisions would extend the student's graduation date. Requests for exceptions to such curriculum revisions should be filed in writing with the department chairperson.
Junior Standing Prerequisite
All undergraduate courses offered in the Department of Accounting numbered 300 and above have a junior standing prerequisite. For purposes of this prerequisite, junior standing is defined as the completion of 55 semester hours applicable to the student's degree program. A student with fewer than 55 hours may petition the Department of Accounting for admission to ACCTG 315 Intermediate Managerial Accounting and ACCTG 318 Intermediate Financial Accounting I.
BBA DEGREE REQUIREMENTS
Major in Accounting
Students seeking the BBA degree with a major in accounting must complete the following curriculum. At least 24 hours of required upper division business courses, including at least 12 hours of upper division accounting courses, must be taken at Pittsburg State University.
General Requirements
Basic Skills..............................................................18
COMM 207 Speech Communication..........................................3
ENGL 101 English Composition...........................................3
ENGL 190 Honors English Composition or
ENGL 299 Introduction to Research Writing..............................3
Mathematics (9 Hours Required)..........................................9
MATH 113 College Algebra...........................................3
MATH 143 Elementary Statistics.....................................3
MATH 153 Introduction to Analytic Processes........................3
General Education Electives............................................38-45
Sciences................................................................8-10
Natural Sciences (Select one)
BIOL 111 and 112 General Biology and Laboratory....................5
BIOL 113 Environmental Life Science................................4
BIOL 211 Principles of Biology I...................................4
Physical Sciences (Select one)
CHEM 105 and 106 Introductory Chemistry and Laboratory.............4
PHYS 160 and 165 Physical Geology and Laboratory...................5
PHYS 162 and 163 Physical Oceanography and Laboratory..............4
PHYS 166 and 167 Meteorology and Laboratory........................4
PHYS 171 and 172 Physical Science and Laboratory...................4
PHYS 175 and 176 Descriptive Astronomy and Laboratory..............4
PHYS 375 and 176 Solar System Astronomy and Laboratory.............4
Social Studies (Select one)................................................3
SOSCI 100 Introduction to Sociology....................................3
WOMEN 200 Introduction to Women’s Studies..............................3
Political Studies (Select one).............................................3
SOSCI 101 U.S. Politics................................................3
SOSCI 324 Introduction to Comparative Politics.........................3
Producing and Consuming....................................................9
Economy
ECON 200 Introduction to Microeconomics............................3
ECON 201 Introduction to Macroeconomics............................3
Business
CSIS 130 Computer Information Systems..............................3
Fine Arts and Aesthetic Studies (Select one).............................2-3
ART 155 Printmaking I..................................................3
ART 178 Introduction to the Visual Arts................................3
ART 188 The Designed World.............................................3
ART 217 Crafts I.......................................................3
ART 222 Jewelry Design I...............................................3
ART 233 Drawing I......................................................3
ART 244 Ceramics I.....................................................3
ART 266 Sculpture I....................................................3
ART 277 Painting I.....................................................3
ART 288 Western Art History I..........................................3
ART 289 Western Art History II.........................................3
ART 311 Art Education..................................................3
COMM 105 Performance Appreciation......................................3
COMM 205 Performance Studies...........................................3
COMM 295 Theatre History...............................................3
ENGL 250 Introduction to Creative Writing..............................3
HPER 151 Dance Appreciation............................................3
MUSIC 120 Music Appreciation (Classical, Jazz, or World Music).........3
MUSIC 121 Introduction to Music Literature.............................2
MUSIC 321 History of Music.............................................3
Cultural Studies Select one)..........................................3-5
MLL 124 French Language and Culture I..................................5
MLL 134 German Language and Culture I..................................5
MLL 144 Portuguese Language and Culture I..............................5
MLL 154 Spanish Language and Culture I.................................5
MLL 184 Russian Language and Culture I.................................5
MLL 194 Korean Language and Culture I..................................5
SOSCI 106 World Regional Geography.....................................3
SOSCI 300 Elements of Geography........................................3
SOSCI 304 Human Geography..............................................3
WOMEN 399 Issues in Women’s Studies....................................3
Health and Well Being....................................................4-6
Psychological
PSYCH 155 General Psychology.......................................3
Physical (Select one)
FCS 203 Nutrition and Health.......................................3
HPER 150 Lifetime Fitness Concepts.................................1
Human Heritage (Select one from two of the following three categories).....6
History
HIST 101 World History to 1500.....................................3
HIST 102 World History from 1500...................................3
HIST 201 American History to 1865..................................3
HIST 202 American History from 1865................................3
Literature
ENGL 113 General Literature........................................3
ENGL 114 General Literature (Genre)................................3
ENGL 116 General Literature (Theme)................................3
ENGL 120 Literature and Film.......................................3
ENGL 315 Mythology.................................................3
Philosophy
SOSCI 103 Introduction to Philosophy...............................3
SOSCI 105 Ethics...................................................3
SOSCI 111 Ethics: Applied Emphasis (___)...........................3
SOSCI 208 Logic and Critical Thinking..............................3
SOSCI 231 World Religions..........................................3
56-63
Common Body of Knowledge
ACCTG 201 Financial Accounting............................................3
ACCTG 202 Managerial Accounting...........................................3
ECON 326 Business Finance.................................................3
MGMKT 327 Organizational Theory and Behavior..............................3
MGMKT 330 Basic Marketing.................................................3
Economics - Three hours selected from......................................3
ECON 330 Money and Banking.............................................3
ECON 418 Intermediate Microeconomics...................................3
ECON 419 Intermediate Macroeconomics...................................3
ECON 640 International Trade...........................................3
ACCTG 420 Information Technology and Accounting Systems...................3
MGMKT 320 Business Statistics.............................................3
MGMKT 444 Legal and Social Environment of Business........................3
MGMKT 477 Quantitative Decision Making....................................3
MGMKT 626 Operations Management...........................................3
MGMKT 645 Business Strategy...............................................3
36
Major
ACCTG 203 The Accounting Profession.......................................1
ACCTG 315 Intermediate Managerial Accounting..............................3
ACCTG 318 Intermediate Financial Accounting I.............................3
ACCTG 410 Intermediate Financial Accounting II............................3
ACCTG 416 Business Taxation...............................................3
ACCTG 422 Internal Auditing...............................................3
ACCTG 522 Information Systems Auditing and Controls.......................3
ACCTG 585 Accounting Law..................................................3
ACCTG 620 Advanced Financial Accounting...................................3
Electives in accounting numbered above 299.................................3
28
General Electives........................................................0-4
Total................................................................124-127
Minor in Accounting
Minor in Accounting Hours
ACCTG 201 Financial Accounting............................................3
ACCTG 202 Managerial Accounting...........................................3
ACCTG 315 Intermediate Managerial Accounting..............................3
ACCTG 318 Intermediate Financial Accounting I.............................3
ACCTG 410 Intermediate Financial Accounting II............................3
ACCTG 420 Information Technology and Accounting Systems*..................3
One course from the following:.............................................3
ACCTG 416 Business Taxation
ACCTG 422 Internal Auditing
ACCTG 520 Advanced Managerial Accounting
ACCTG 625 Fraud Examination
21
* For the minor in accounting, CSIS 420 Management Information Systems may be
substituted for this course.
Minor in Internal Auditing
Minor in Internal Auditing Hours
ACCTG 201 Financial Accounting............................................3
ACCTG 202 Managerial Accounting...........................................3
ACCTG 318 Intermediate Financial Accounting I.............................3
ACCTG 420 Information Technology and Accounting Systems*..................3
ACCTG 422 Internal Auditing...............................................3
ACCTG 522 Information Systems Auditing and Controls.......................3
One course from the following:.............................................3
ACCTG 315 Intermediate Managerial Accounting
ACCTG 600 Topics in Accounting (Advanced Internal Auditing Topics)
ACCTG 614 Internship in Accounting (Auditing)
ACCTG 625 Fraud Examination
21
*For the minor in internal auditing, CSIS 420 Management Information Systems may
be substituted for this course.
GRADUATE DEGREE PROGRAMS
MBA DEGREE REQUIREMENTS
Concentration in Accounting
The Master of Business Administration degree is a graduate professional program which emphasizes breadth of preparation in the various competencies required of business executives. Depth is provided through the selection of a limited concentration in accounting or general administration. The MBA program is ideally suited for individuals whose undergraduate degree was in business as well as for students whose undergraduate major was in mathematics, technology, engineering, nursing, social work, natural science, or one of the physical sciences. Students whose undergraduate degree includes an accounting major may, through careful planning, complete the BBA degree and the MBA degree with a concentration in accounting in five years.
MBA Program Mission
The mission of the Kelce College of Business' Masters of Business Administration (MBA) Program is to support the University and College missions by providing quality graduate business education. The program serves students, employers, and citizens in southeast Kansas and the surrounding tri-states region, as well as a number of international constituencies.
Admissions
Admission to the MBA program requires the following:
(1) an undergraduate degree from an accredited college or university; (2) a minimum Graduate Management Admission Test (GMAT) score of 400; and (3) a minimum of 1050 points based on the formula: 200 times the overall under-graduate grade point average (GPA) plus the GMAT score or at least 1100 points based on the formula: 200 times the upper division undergraduate GPA plus the GMAT score.
Applicants who have at least 950 total points based on the GMAT score and the undergraduate GPA or at least 1000 points based on the GMAT score and the junior/senior GPA may petition the MBA Admissions Committee for probationary admission to the program. The evaluation of such petitions will be based on factors such as work experience, educational background, personal and/or professional references, personal interviews and other data which the student may develop to show evidence of high promise in the program. The decision of the MBA Admissions Committee on such petitions is final.
A student whose native language is not English must submit a minimum TOEFL score of 550. Further information concerning the GMAT and admission requirements may be obtained from the MBA program director.
If probationary admission is granted, the following minimum conditions must be met:
1. The student is limited to enrollment in 12 or fewer hours in the first semester of enrollment, and
2. The student is required to attain grades of "B" or better for the first semester for full-time students and for the first nine hours completed for part-time students. (If a part-time student is enrolled in more than three hours during the semester in which nine cumulative hours are completed, the entire enrollment for that semester will be included in the requirement for grades of "B" or better.)
Students admitted on probationary status under this policy will be fully admitted after satisfying the above conditions. Students failing to satisfy these conditions will be dismissed from the program until all unconditional admission requirements are met.
Admission - Senior Graduate
Seniors at PSU may apply for admission to the MBA program. They may take graduate work and receive graduate credit if they are in their final semester of undergraduate work. In addition, the following requirements must be met:
- Overall grade point average (GPA) of at least 3.25;
- Minimum GMAT score of 400.
A student whose native language is not English must submit a minimum TOEFL score of 550 on the paper-based exam or 213 on the computer-based exam or be completing a baccalaureate degree at Pittsburg State University.
The planned academic program for the senior-graduate semester will not exceed sixteen semester hours including the graduate work. Upon application to the Dean of Continuing and Graduate Studies, the student may be approved as a senior-graduate student and may register for no more than six hours of graduate work. The specific courses available for senior-graduate status are MGMKT 839 (Marketing Strategy) and ECON 836 (Financial Strategy). If the senior-graduate does not complete the undergraduate degree in the semester in which they are enrolling in courses for graduate credit, graduate credit will not be awarded for the courses taken.
Academic Actions
An MBA student must maintain a "B" average (at least a 3.0000 GPA) in all foundation courses taken at Pittsburg State University after admission to the MBA Program. An MBA student is issued a warning letter upon receipt of a grade of "C" or lower. An MBA student is placed on probation upon receipt of a second grade of "C" or lower. An MBA student is issued a letter indicating that his or her graduate status is in jeopardy at any point when his or her cumulative grade point average in graduate work falls below 3.0000.
Curriculum Requirements
The course requirements for the MBA degree consist of a minimum of 34 hours and a maximum of 64 hours. The 30 semester hours of foundation courses may be waived if appropriate undergraduate courses have been taken. None of the decision and strategy, integrating or elective courses may be waived.
A minimum of 31 hours beyond the foundation courses must be numbered 800 and above. No more than three hours of graduate work may be taken in courses numbered between 500 and 699.
The concentration in accounting is designed primarily for those candidates who have an undergraduate major in accounting. Applicants should, as a minimum, have completed at the undergraduate level, or should complete in addition to the MBA requirements, the following courses: intermediate financial accounting, six hours; tax, three hours; accounting law, three hours; intermediate managerial accounting, three hours; and auditing, three hours.
Additional information regarding admission and degree requirements may be obtained from the MBA program director or from the chairperson of the Department of Accounting.
The following courses must be taken unless specifically waived by the MBA program director based on previous academic work. The equivalency of courses presented as waivers to corresponding courses at Pittsburg State University will be determined on an individual basis by the MBA program director.
MBA Degree Requirements Hours
MGMKT 320 Business Statistics...................................................3
MGMKT 327 Organizational Theory and Behavior....................................3
MGMKT 330 Basic Marketing.......................................................3
MGMKT 444 Legal and Social Environment of Business..............................3
MGMKT 626 Operations Management.................................................3
ACCTG 201 Financial Accounting..................................................3
ACCTG 202 Managerial Accounting.................................................3
CSIS 420 Management Information Systems.........................................3
ECON 326 Business Finance.......................................................3
ECON 805 Economic Analysis or 9 hours of economics including
3 hours of intermediate microeconomics...........................................3
Total Foundation Courses........................................................30
Decision and Strategy Courses
MGMKT 801 MBA Experience.....................................................1
ACCTG 814 Management Control Systems.........................................3
MGMKT 826 Quantitative Business Analysis.....................................3
MGMKT 830 Business, Government, and Society..................................3
MGMKT 831 International Business.............................................3
MGMKT 839 Marketing Strategy.................................................3
ECON 836 Financial Strategy..................................................3
Subtotal................................................................19
Integrating Course
MGMKT 895 Strategic Management...............................................3
Subtotal.................................................................3
Approved Electives*
3 hours may be 500 and above..................................................3
9 hours must be 800 and above.................................................9
Subtotal.................................................................12
Total MBA Core Courses...................................................34
Total Requirements..............................................................64
*All electives must be taken from the Department of Accounting and approved
by the MBA Director. Candidates wishing to sit for the CPA examination should
consult with the Chairperson of the Accounting Department with respect to curriculum
requirements.
DESCRIPTION OF COURSES
UNDERGRADUATE
ACCTG 201. Financial Accounting. 3 hours. Emphasizes the basic economic concepts underlying general-purpose external financial statements and the uses of this information by producers and consumers.
ACCTG 202. Managerial Accounting. 3 hours. A survey of the tools for interpreting, analyzing, and understanding accounting data used in setting plans and objectives, in controlling operations, and in making management decisions. Prerequisite: ACCTG 201 Financial Accounting.
ACCTG 203. The Accounting Profession. 1 hour. A survey course designed to provide an overview of the accounting profession and help better prepare students for a successful job search and career in this field. Course format is a combination of lecture, discussion, and guest speakers. The course is directed toward anyone interested in learning more about the accounting profession and is open to all majors. Offered on a pass-fail basis only.
ACCTG 305. Construction Accounting. 3 hours. An introduction to the theory and practice of accounting concepts unique to the construction industry. Emphasizes accounting data used in construction management including automated systems for construction contractors. Prerequisite: ACCTG 201 Financial Accounting.
ACCTG 315. Intermediate Managerial Accounting. 3 hours. A study of the concepts and methods to prepare and report cost information for planning and control in manufacturing and service industries. Topics include job order and process costing, standard costing, activity based costing, cost allocation, and budgeting. Prerequisite: ACCTG 202 Managerial Accounting.
ACCTG 318. Intermediate Financial Accounting I. 3 hours. A study of the three major financial statements, the conceptual framework underlying financial reporting, and generally accepted accounting principles (GAAP) for as-sets. Emphasis is placed on the importance of professional judgment and ethics in the financial reporting process. Prerequisite: ACCTG 201 Financial Accounting.
ACCTG 410. Intermediate Financial Accounting II. 3 hours. Liabilities, stockholders' equity, earnings per share, investments, deferred taxes, pensions, leases, and other financial disclosures. Emphasizes the knowledge and interpretation of generally accepted accounting principles (GAAP) as they relate to corporate decision-making, financial statement analysis, and professional ethics and judgment. Prerequisite: ACCTG 318 Intermediate Financial Accounting I. May be taken for honors.
ACCTG 416. Business Taxation. 3 hours. An introduction to the theory and practice of taxation of business entities, including tax laws related to gross income, deductions, credits, and special treatment for sole proprietorships, partnerships, and corporations. Prerequisite: ACCTG 201 Financial Accounting. May be taken for honors.
ACCTG 420. Information Technology and Accounting Systems. 3 hours. A study of accounting systems with emphasis on emerging information technologies. Focus will be placed on analysis and modeling of databases, designing controls to mitigate business risks, and understanding the dynamic dimensions of accounting data. Prerequisite: CSIS 101 Computer Applications or CSIS 130 Computer Information Systems and ACCTG 201 Financial Accounting. May be taken for honors.
ACCTG 422. Internal Auditing. 3 hours. Process of obtaining and evaluating internal audit evidence and communicating audit results. Includes methods to assess organizational risks, controls and performance, professional auditing standards and auditors' ethical responsibilities. Prerequisites: ACCTG 318 Intermediate Financial Accounting I and ACCTG 420 Information Technology and Accounting Systems. May be taken for honors.
ACCTG 520. Advanced Managerial Accounting. 3 hours. A study of control systems and decision making within manufacturing and service organizations. Topics include cost systems, capital budgeting, decentralized operations, and multinational considerations. Prerequisite: ACCTG 315 Intermediate Managerial Accounting or equivalent. May be taken for honors.
ACCTG 522. Information Systems Auditing and Controls. 3 hours. An in-depth study of auditing computerized information systems. Coverage includes auditors' assessments of risks and controls in an electronic data processing environment and computer-assisted audit techniques. Prerequisite: ACCTG 422 Internal Auditing. May be taken for honors.
ACCTG 585. Accounting Law. 3 hours. An in-depth study of legal issues of primary interest to professional accountants. Prerequisite: MGMKT 444 Legal and Social Environment of Business.
ACCTG 600. Topics in Accounting (____). 1-3 hours. Study of specific advanced topics in accounting. A specific subject area will be identified each time the course is offered. May be repeated if topic is different. Prerequisite: Permission of instructor.
ACCTG 611. Advanced Taxation. 3 hours. An in-depth study of income tax laws related to individuals and other tax entities. Also, an introduction to transfer taxes involved with gifts and estates. Prerequisite: ACCTG 416 Business Taxation and senior standing. May be taken for honors.
ACCTG 614. Internship in Accounting. 3-6 hours. Work experience in public, private, governmental, or not-for-profit accounting. The work experience must be approved by the internship committee. May be repeated for a maximum of six hours. Prerequisite: permission of instructor required.
ACCTG 620. Advanced Financial Accounting. 3 hours. Accounting concepts and practices for consolidated financial statements, foreign currency transactions and translation, partnerships, and governmental accounting. Prerequisite: ACCTG 410 Intermediate Financial Accounting II. May be taken for honors.
ACCTG 622. Professional Examination Review (____). 1-4 hours. A thorough review of CPA, CIA, or CMA examination content. A specific exam module may be repeated only once. Prerequisite: Permission of instructor. Graded on a pass-fail basis only. May not be counted toward the accounting major or minor.
ACCTG 625. Fraud Examination. 3 hours. Fraud examination, also called Forensic Accounting, focuses on the prevention, detection, investigation, and resolution of fraud and white collar crime. The course will utilize a combination of lectures, videos, guest speakers, and case studies. Prerequisite: ACCTG 318 Intermediate Financial Accounting I or consent of instructor. May be taken for honors.
GRADUATE
ACCTG 805. Internship in Accounting. 1-3 hours. Work experience in public, private, governmental, or not-for-profit accounting. The work experience must be approved by the internship committee. Prerequisite: Permission of instructor required.
ACCTG 811. Seminar in Accounting (____). 1-3 hours. Directed readings, research and discussion of selected areas of accounting. Scope, depth, and area of concentration to be arranged. May be repeated for a maximum of 6 hours if subject matter is different. Prerequisite: 12 hours of accounting or permission of instructor.
ACCTG 812. Tax Research. 3 hours. The tax research process and the sources of tax authorities are focused upon to provide the tools to answer specific federal tax questions. Prerequisite: ACCTG 416 Business Taxation or permission of instructor.
ACCTG 813. Financial Statement Analysis. 3 hours. A case-study course that focuses on using corporate financial statements to make business and investment decisions. Emphasis is on practical application and special attention is given to cultivating critical thinking skills, analytical skills, and the ability to effectively communicate analyses to interested parties. Prerequisite: ACCTG 318 Intermediate Financial Accounting I or permission of instructor.
ACCTG 814. Management Control Systems. 3 hours. Focuses on the design, evaluation, and effective implementation of management control systems using a case-based format. Prerequisite: Six hours of accounting.
ACCTG 815. Financial Statement Auditing. 3 hours. An applied study of the financial statement auditing process. Includes assessment of financial accounting system risks and controls, professional auditing standards, auditors' ethical and legal responsibilities, and other assurance services provided by public accountants. Prerequisite: ACCTG 422 Internal Auditing or equivalent or permission of instructor.
ACCTG 819. Cost Management. 3 hours. Managing costs in the manufacturing and service industries. Topics include activity based costing, computer integrated manufacturing, flexible manufacturing systems, just-in-time, cost planning and control, quality costs, performance management, cost management, and other contemporary issues. |
