Spring 2027

Cost Management Systems

Cost Management Systems covers design of actual and standard cost systems for job, process, and activity costing, overhead allocation, budgeting, profit planning, variance analysis, and behavioral considerations.

offering recorded3 credits
Recorded instructors · Spring 2027 Mj Kim

Summary

1 / 3

Recent recorded grades — Spring 2025: 3.40 GPA, 65.7% A/AB (n=108 letter grades); Fall 2025: 3.81 GPA, 86.4% A/AB (n=44 letter grades); Spring 2026: 3.47 GPA, 67.0% A/AB (n=115 letter grades).

What you’ll be able to do

  • Describe how financial and nonfinancial information serves numerous purposes in an organization, especially in relation to facilitating and influencing decisions.

  • Compare different costing systems to determine what system is best given specific decision-making needs or business situations.

  • Explain how managerial accountants contribute to the design and implementation of planning, performance measurement, evaluation, and compensation systems.

  • Evaluate the strengths and weaknesses of common analytical tools of accounting when applied to a specific context.

Source: UW Guide

Grade history

↗
average GPA
letter grades
A
AB
B
BC
C
D
F

All recorded terms · compare terms & instructors

Prerequisites

Course map

ACCT I S 211 or declared in undergraduate Business Exchange program

    • ACCTIS 211
    • declared in undergraduate Business Exchange program
    take one
ACCTIS 310

This is a best-effort interpretation; check the catalog requirements above.

Prerequisite text tree
  • Any of
    • ACCTIS 211
    • declared in undergraduate Business Exchange program

Professors

Spring 2027

Mj Kim

Recent recorded grades — Spring 2024: 3.20 GPA, 48.2% A/AB (n=85 letter grades); Spring 2025: 3.40 GPA, 65.7% A/AB (n=108 letter grades); Spring 2026: 3.44 GPA, 62.0% A/AB (n=79 letter grades).

Historical instructors & teaching patterns

MJ KIM is recorded teaching in Spring 2022, Spring 2023, Spring 2024, Spring 2025, Spring 2026. Recorded history may be incomplete and does not establish a future schedule.

Recorded history may be incomplete and does not establish a future schedule.

Calendar & sections

Spring 2027

Schedule loads here as you scroll.

SectionModeEnrolled / capacityWaitlist
LEC 002Classroom Instruction0 / 400
LEC 003Classroom Instruction0 / 400
LEC 001Classroom Instruction0 / 400

Times are Central. Select a meeting for details; export includes recorded dates for the selected sections. Enrollment reflects scan time.

Meeting source records
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Student experience

the class

Recent recorded grades — Spring 2025: 3.40 GPA, 65.7% A/AB (n=108 letter grades); Fall 2025: 3.81 GPA, 86.4% A/AB (n=44 letter grades); Spring 2026: 3.47 GPA, 67.0% A/AB (n=115 letter grades).

difficulty & workload

No workload feedback recorded.

Topics

  • Actual and standard cost systems for job, process, and activity costing.
  • Overhead allocation methods.
  • Budgeting and profit planning procedures.
  • Variance analysis and performance evaluation techniques.
  • Behavioral considerations in cost accounting information systems.

Skills

  • Designing actual and standard cost systems for job, process, and activity costing; comparing costing systems for decision-making.
  • Applying budgeting, profit planning, variance analysis, and performance evaluation techniques.
  • Considering behavioral factors in the design and use of cost accounting information systems.

Grades

Historical instructor

Spring 2027 · Projected

Before grades are released

– average GPA

Approximate 80% prediction interval

About this estimate

The course’s semester-average GPA, not an individual student’s grade. The center uses 5 same-season terms, weighted toward recent results.

The range uses the finite-sample 80th-percentile rank of absolute errors from earlier same-season forecasts. Each forecast uses only records from earlier terms. At least four forecasts are required; bounds are rounded outward and limited to 0–4. This is an empirical estimate: changing instructors or grading policies can reduce its coverage.

8 earlier forecasts · 0.10 GPA average error.

Grades over time

Through Spring 2027

More grade details Grade mix, volume & source data

Where this course fits relative to

Latest available grades · Spring 2026 · all course levels

GPA

Higher than % of other courses in this group.

Course GPAs · red marks this course’s range

letter grades

More recorded grades than % of other courses in this group.

Typical course in this group: letter grades.

About this comparison

1280 courses over the same term, each with at least 30 recorded letter grades. Cross-listed courses count once. GPA is not a measure of difficulty or teaching quality. The typical course is the median by recorded grade count; tied values are not counted as lower. Grade counts describe course scale, not unique students or typical section size.

Descriptions compare GPA with this group’s average: at least 0.20 higher or lower; otherwise close to average. Section size uses median recorded enrollment: small up to 30, mid-sized 31–99, large 100+. Lectures and discussion/lab sections are described separately.

Sources & history

UW–Madison

Catalog & offerings

Descriptions, prerequisites, and recorded course offerings.

Catalog observation history

Observations at scan time; dates do not imply when a catalog change took effect.

Download part 1
Selected offering source records
ACCTIS 310 · Spring 2027

Cost Management Systems

Recorded 2026-10-14
Raw records 
[
  {
    "run_id": "20261014T203208-0851c9a1",
    "semester": "1274",
    "observed_at": "2026-10-14 17:50:09.728220+00:00",
    "offering_id": "1274:232:002989",
    "course_id": "ACCTIS 310",
    "course_uid": "course_cc7d0862e40ed2ec45acc483",
    "term_id": "1274",
    "source_course_id": "002989",
    "source_subject_id": "232",
    "title": "Cost Management Systems",
    "credits_min": 3,
    "credits_max": 3,
    "typically_offered": "Fall, Spring, Summer"
  }
]
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Student reviews

Original comments behind the course and instructor summaries.

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Madgrades

Grade history

Recorded grade distributions by term, section, and instructor.

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Dataset & model

Recorded 2026-10-14

View the dataset on Hugging Face
Model outputs & technical records
Qwen/Qwen3.8-27B
LLM outputs across runs
Download part 1
Full model traces

Recorded model configuration, reasoning, and tool conversations.

Download part 1
Model & dataset provenance 
{
  "model": "Qwen/Qwen3.8-27B",
  "model_revision": "1d4bf0f2ff6012fd82039f2fa52739d0dd7c60c0",
  "task_version": "17",
  "output_id": "abf416ee014ce00782f8f33f39dfce8db4abf8e345c187875dd00aba96bfeab7",
  "requirements_status": "valid",
  "dataset_revision": "fc1811fa52e581ea57a35c0cf3343f8740a8ffbf",
  "observed_at": "2026-10-14 17:50:09.728220+00:00"
}