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Costs and Productivity
International Business Program
San Jose, Costa Rica
Dates: 1/13/18 - 4/28/18
Costs and Productivity
OVERVIEW
CEA CAPA Partner Institution: Universidad Latinoamericana de Ciencia y Tecnología
Location: San José, Costa Rica
Primary Subject Area: Business
Other Subject Area: Accounting, Finance
Instruction in: English
Transcript Source: TBD
Course Details: Level 300
Recommended Semester Credits: 3
Contact Hours: 45
Prerequisites: Cost Accounting or equivalent.
DESCRIPTION
This course allows the student to develop a clear understanding of the importance of cost structure, productivity and modern costing techniques. There are three mayor topics covered during the course schedule. First, an overview of intermediate cost accounting concepts that include: job costing, overhead, direct and indirect costs and their reporting formats. Second, cost and productivity criteria are applied to different types of business and manufacturing organizations. These organizations include not-for-profit, healthcare, fast food and small manufacturing enterprises. It is by applying the course contents that the students will acquire the capability to excel as managers and decision makers in any sector they choose to work. The third major topic provides practical guidelines and conceptual understanding of contemporary strategic concepts that include: scorecard and performance metrics, Just in Time inventory, Lean Manufacturing and Six Sigma.