Course Description

A comprehensive coverage of cost accounting systems, including the flow of costs, job order and process costing, activity-based costing, cost allocations, and variable product costing. Students will learn the use of differential costs for decision making, including cost estimation, cost volume-profit analysis, differential costing for short- and long-term decisions, and capital investment analysis. The use of cost data for performance evaluation and control is also covered.

Learner Outcomes

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

  • Describe the objectives and functions of cost/managerial accounting
  • Discuss the concepts and methodologies of managerial accounting and their application in business decision making
  • Apply managerial accounting concepts and methodologies to understand a firm's success in the past and project future performance
  • Demonstrate analytical skills and judgment  
  • Apply managerial skills


Principles of Financial Accounting or consent of instructor


Completion of the UCSB PaCE Professional Accounting Certification Program does not result in CPA licensure.  While courses in this program may count toward the educational requirements for individual states' boards of accountancy, completion of this program will not, in itself, fulfill the education, professional experience or examination requirements to qualify for CPA licensure. For more information about the requirements for the CPA Licensure, students should consult the State Board of Accountancy for the State or Jurisdiction in which they are interested in practicing. 

Applies Towards the Following Certificates

Not offered this quarter. Classes are offered according to the schedule on the respective Certificate or Program Page. Please click on the Request Information below to be promptly notified when enrollment opens.