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Course Details

 

Course Details

Course Code: DEFM424 Course ID: 4642 Credit Hours: 3 Level: Undergraduate

This course provides an understanding of industry overhead costs and the costs’ impact on seller pricing/business strategies under various acquisition environments with differing contract types. Attendees will understand the development and application of overhead rates used in contract formation, administration, and closeout. The course-integrating case study provides hands-on application of the overhead-rate process in which attendees determine their own final overhead rates.

Course Schedule

Registration Dates Course Dates Start Month Session Weeks
07/27/2021 - 12/31/2021 01/03/2022 - 02/27/2022 January Winter 2022 Session B 8 Week session
10/26/2021 - 04/01/2022 04/04/2022 - 05/29/2022 April Spring 2022 Session B 8 Week session

Current Syllabi

After successfully completing this course, students will fulfill the following Learning Objectives (LO):

LO 1. Explain Indirect costs, direct costs, allocation base, pool, G&A, fringe benefits, intermediate pools, and under/over applied overhead.

LO 2. Explain the elements of cost in overhead.

LO 3. Explain the relationship between labor rates and the business base.

LO 4. Explain the FAR requirements for forward pricing rates, billing rates, and final overhead rates.

LO 5. Explain the activity based costing process.

LO 6. Explain the difference between capitalizing and expensing assets.

LO 7. Explain the general treatment of unallowable costs on billings, claims, and application of penalties.

LO 8. Explain the concept and treatment of directly associated costs.

Please see the Student Handbook to reference the University’s grading scale.

NameGrade %
Forums 32.00 %
Wk 1 Forum Discussion 4.00 %
Wk 2 Forum Discussion 4.00 %
Wk 3 Forum Discussion 4.00 %
Wk 4 Forum Discussion 4.00 %
Wk 5 Forum Discussion 4.00 %
Wk 6 Forum Discussion 4.00 %
Wk 7 Forum Discussion 4.00 %
Wk 8 Forum Discussion 4.00 %
Paper Assignments 30.00 %
Week Two: Short Paper 10.00 %
Week Three: Short Paper 10.00 %
Week Four: Short Paper 10.00 %
Term Project Outlines 4.00 %
Week Five: Term Project- Abstract and Annotated Bibliography 4.00 %
Term Project Paper 34.00 %
Week Seven: Term Project Paper 34.00 %

After successfully completing this course, students will fulfill the following Learning Objectives (LO):

LO 1. Explain Indirect costs, direct costs, allocation base, pool, G&A, fringe benefits, intermediate pools, and under/over applied overhead.

LO 2. Explain the elements of cost in overhead.

LO 3. Explain the relationship between labor rates and the business base.

LO 4. Explain the FAR requirements for forward pricing rates, billing rates, and final overhead rates.

LO 5. Explain the activity based costing process.

LO 6. Explain the difference between capitalizing and expensing assets.

LO 7. Explain the general treatment of unallowable costs on billings, claims, and application of penalties.

LO 8. Explain the concept and treatment of directly associated costs.

Book Title:Various resources from the APUS Library & the Open Web are used. Please visit http://apus.libguides.com/er.php to locate the course eReserve.
ISBN:ERESERVE NOTE
 

Previous Syllabi

Not current for future courses.