Brief Course Description
1. Course Title:
Strategic management accounting
2. Language of Instruction:
Tiếng Việt
3. Course Code:
STR607016
4. Credits:
3
5. Course Objectives:
This course provides learners with the necessary knowledge and skills to effectively use strategic management accounting techniques. This, in turn, provides information for managers to effectively implement strategic management, including strategic cost management, customer management, competitiveness management, control and evaluation of strategy execution performance and productively support strategic decision-making within the organization.
6. Brief Description of Course Content:
This course equips learners with knowledge related to strategic management accounting, based on theoretical and practical foundations of contemporary management accounting associated with strategic business orientation. The course introduces 4 technical groups of strategic management accounting including strategic cost management, customer management, competitiveness management, control and evaluation of strategy execution performance and strategic decision making. In addition, the course also shows that management accounting must be studied in a complex and volatile business environment, helping managers make decisions under conditions of risk or uncertainty. With this practical view, it requires learners to develop judgment skills and apply critical thinking to verify their judgments about the application of management accounting in practice.