Program Overview
Program Overview
The University of British Columbia Sauder School of Business offers various programs for students.
Academic Success
The school provides resources for academic success, including:
- Peer Assisted Study Sessions (PASS)
- Presentation Coaching
- Research Support
- Communication Development Programs
- Math & Econ Coaching
- Learning and Studying Resources
- Indigenous student resources
- BCom online learning and support
- UBC Sauder Templates
Student Life
The school offers various student life activities, including:
- Orientations (Imagine UBC & The Spark)
- Student Experience Grants
- Indigenous Student Support
- Commerce Undergraduate Society
- Case Competitions
- Activate
- Health & Wellness
- Sauder Gives Back
- Student Engagement Hub (SEHUB)
Global Reach
The school has international exchange programs, including:
- International Exchange
- Coming to UBC Sauder on Exchange
Career & Experience
The school provides career and experience resources, including:
- Career & Personal Exploration
- Gain Experience
- Networking & Events
- Resumes & Cover Letters
- Job Interviews
- COOL Career Platform
- Career Coaching & Advising
- Co-op Program
Courses, Money & Enrolment
The school offers various courses, including:
- Academic Concession
- Dates and Deadlines
- Program Requirements
- Course Planning and Registration
- Options
- Elective Requirements
- Exams and Grades
- Specialized Academic Opportunities
- Minors and Concentrations
- Scholarships and Funding
- Graduation
Program Requirements
The school has various program requirements, including:
- Combined Major in Business and Computer Science
- UBC Sauder – HKU Dual Degree Program
- General Program Requirements
- Transfer students
Options
The school offers various options, including:
- Accounting
- Business Technology Management
- Entrepreneurship
- Finance
- Early Start to the Finance Option
- General Business Management
- Global Supply Chain and Logistics Management
- Marketing
- Operations and Logistics
- Organizational Behaviour and Human Resources
- Real Estate
- Double Options
Specialized Academic Opportunities
The school offers various specialized academic opportunities, including:
- UBC SWIFT: UBC Sauder Women in Finance Training
- Commerce Scholars Program
- UBC Sauder Public Speaking Competition
- UBCO Cross Campus Mobility
Minors and Concentrations
The school offers various minors and concentrations, including:
- Minor in Arts or Science
- Minor in Commerce
- Business Analytics Concentration
- Business Law Concentration
- International Business Concentration
- Sustainability and Social Impact Concentration
COMM_V 354 - Cost Accounting
This course is a continuation of COMM 294. It explores in greater depth the reporting and analysis of costs in the management of a firm. Management accounting has two major roles:
- Decision-Facilitating role: Managers have the responsibility and authority for making decisions with respect to the use of the firm’s resources.
- Decision-Influencing role: A manager may be the sole owner of a firm, but more commonly, managers are employees or co-owners.
Learning Objectives
Upon successful completion of this course, students will have the knowledge and skills to:
- Develop a business decision-making model which provides the foundation for analytical decision-making which incorporates uncertainty amidst qualitative and quantitative components and constraints.
- Assess a business situation, determine alternatives, select the most appropriate management accounting tool, implement the tool, build a comprehensive analysis and produce a thoughtful recommendation.
- Make well-reasoned recommendations for business decisions in settings where the information that is provided is relatively unstructured and where there is a dependence on data emanating from accounting systems.
- Position recommended decisions within the business context and strategy.
- Logically critique cost allocation mechanisms used in a various business contexts and provide recommendations for improving those mechanisms.
- Understand the informational needs of management and how they contrast with the financial information required by external entities, such as investors.
- Demonstrate competency in applying cost analysis tools, particularly linear programming and regression analysis and use the output from these tools to assist in decision-making.
Prerequisites
The prerequisites for this course are:
- COMM 190 (formerly numbered as COMM 290)
- COMM 191 (formerly numbered as COMM 291)
- COMM 294
Course Credits
This course is worth 3 credits.