topic title goes here
- Explain the advantages and disadvantages of using standard costing.
- Calculate price, usage, and overhead variances.
- Determine the causes of overapplied or underapplied overhead variances.
Pricing Decisions and Budgeting
- List the components of an operating and financial budget.
- Determine pricing for external and internal sales.
Fundamentals of Managerial and Cost Accounting
- Identify key components and terminology utilized within cost accounting.
- Examine ethical issues in managerial accounting.
- Compare and contrast process and job cost systems.
- Differentiate between direct and indirect costs.
- Assess the advantages and disadvantages of an activity-based costing (ABC) system.
- Identify cost drivers for manufacturing and service activities.
- Calculate overhead rates using cost drivers.
- Compute allocation of overhead costs to cost pools, end products, and services.
- Distinguish among fixed, mixed, and variable costs.
- Calculate a break-even point using the elements of cost-volume-profit (CVP).
- Prepare income statements using both variable and absorption costing.
Please ask about these special rates:
Teacher Rate: For some courses, special tuition rates are available for current, certified P-12 teachers and administrators. Please speak with an Enrollment Representative today for more details.
Military Rate: For some courses, special tuition rates are available for active duty military members and their spouses. Please speak with an Enrollment Representative today for more details.
The University of Phoenix reserves the right to modify courses.
While widely available, not all programs are available in all locations or in both online and on-campus formats. Please check with a University Enrollment Representative.
Transferability of credit is at the discretion of the receiving institution. It is the student’s responsibility to confirm whether or not credits earned at University of Phoenix will be accepted by another institution of the student’s choice.