acc561pr | Graduate
This graduate-level course is 6 weeks To enroll, speak with an Enrollment Representative.
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- Evaluate how cost behavior affects selection of cost drivers and management decisions.
- Analyze the cost-volume-profit relationships to predict effects of changes in sales or costs, including the break-even sales volume.
- Compare and contrast the different methods of measuring cost functions.
- Explain how cost accounting systems are used to determine the cost of a product, service, customer, or other cost objectives.
- Compare and contrast uses of variable and absorption costing.
- Explain the methods of cost allocation.
- Analyze how factory overhead is applied to products.
- Assess the risks associated with sales forecasting.
- Explain the major components, advantages, and disadvantages of a master budget.
- Construct an activity-based flexible budget for a Puerto Rican organization.
- Apply the concepts, techniques, and conventions of basic financial accounting.
- Identify how measurement conventions affect financial reporting.
- Determine the relationships between the elements of the four financial statements.
- Explain the role of budgets and performance reports in the management decision-making process.
- Evaluate the role of ethics in accounting decision making.
- Evaluate relevant accounting information for business decision making.
- Identify the role of key accounting related organizations in Puerto Rico.
- Evaluate how managers use control systems to achieve organizational goals.
- Compute return on investment, residual income, and economic value added.
- Identify relevant accounting laws in Puerto Rico.
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