Nov 24, 2020  
2020-2021 Catalog Addendum 
    
2020-2021 Catalog Addendum
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ACCT 211 ACTIVITY BASED COSTING - CALCULATING CUSTOMER PROFITABILITY

3 Units - 3 hours lecture
Prerequisite: ACCT 1B  or ACCT 1BH  
Recommended Preparation: Knowledge of the fundamentals of spreadsheet software
This course will teach students a method used to quantify the profitability of individual business customers using a model based on activity-based costing concepts and which uses financial information and other key data on each customer. Analysis results will identify growth potential in customer segments, unprofitable customer segments, and the cost of servicing customers. The course explores aligning, promoting, and pricing customer products or services and dealing with unprofitable customer segments. NR



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