Engineering Costing Systems

This module is designed to provide students with an overview of the concepts of accounting measures important to manufacturing operations for both engineers and managers. A summary of accounting fundamentals, including financial reporting and performance measurement. Cost accounting management for job-order, process, and just-in-time operations; activity-based costing, and management; measuring and managing spoilage; capacity cost; and analysis of new technology investments. Management decision-making including cost behavior, cost-volume-profit analysis, and profit planning. Cost planning and performance evaluation including planning and budgeting, and decision theory methods.

Dr. Attia Gomma: Youssef Amr Mahmoud Naga