An in-depth study of the process of identification, measurement, accumulation, summarization, preparation, interpretation, analysis, communication of financial and non-financial information to assist managerial planning, controlling, and decision-making techniques within an organization to assure appropriate use of and accountability for the organization's resources. Students study cost terminology, cost behavior, cost estimation, cost assignment, cost accounting systems, cost of quality, financial and operational budgeting, performance evaluation, profitability analysis, pricing methodologies, and short-term and long-term decision-making techniques.