This course explores the different factors that affect costs and the use of accounting information to capture and organize cost information at different levels to allow better planning and control; drive process efficiency and resource productivity; and improve overall business performance. This course introduces cost accounts, reports and analysis for planning and control; costing for labor, materials, and overhead; cost estimation tools and techniques; planning and controlling of profits and costs; cost and profit analysis; forecasting; budgeting; and inventory analysis. This course requires ACC-101 as a prerequisite.