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Course Description

This course introduces students to cost accounting and budgeting practices used to manage internal finances and support business decision-making. Students will explore cost behavior, cost allocation methods, and budgeting techniques used to plan, control, and evaluate organizational performance. Key topics include break-even analysis, cost-volume-profit (CVP) calculations, variance analysis, and capital budgeting. Emphasis is placed on interpreting cost data to support pricing, resource allocation, and long-term financial planning.

Learner Outcomes

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

- Apply cost accounting methods such as job costing, process costing, and activity-based costing (ABC) to evaluate and allocate costs accurately

- Conduct break-even analysis and cost-volume-profit (CVP) calculations to assess profitability and pricing strategies

- Develop and analyze operational and capital budgets to support effective financial planning and resource allocation

- Evaluate budget variances and implement cost control measures to enhance financial performance

- Leverage financial data and cost analysis techniques to support strategic business decisions

Prerequisites

ECON X400 – Principles of Financial Accounting, equivalent course or work experience as approved by Course Instructor and Program Manager.  

Applies Towards the Following Certificates

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Enroll Now - Select a section to enroll in

Type
Blended
Days
T
Time
4:00PM to 5:30PM
Dates
Sep 29, 2026 to Dec 08, 2026
Campus
Web-based Instruction
Schedule and Location
View Details
Contact Hours
40.0
Location
  • Web-based Instruction
Delivery Options
Online Blended  
Course Fee(s)
Course Fee credit (4 units) $685.00
Potential Discount(s)
Available for Credit
4 units
Instructors

Section Notes

Steps to Enroll

How to Access Your Online Course on Canvas

Late Registration Notice: 
Self-enrollment will be available until 11:59 PM PT the Day before the 2nd class session. If you wish to enroll after that time, please contact PaCE Support at help@professional.ucsb.edu

Required Textbook(s):
Students are required to purchase the textbook(s) assigned by the instructor. The instructor will provide details to the class before the course start date.

No refunds after 10/11/26
A minimum $40 non-refundable administrative fee per course is charged for all drops. See the full Drop Policy here.