Brief Course Description
1. Course Title:
Managerial Accounting
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC507208
4. Credits:
3
5. Course Objectives:
-This course will provide students with basic knowledge about the nature, functions and methods of management accounting so that financial and non-financial information is best communicated within a business, helping managers plan, control and make decisions effectively on business operations.
-This course focuses on training management accounting techniques to serve the planning, control and making of business decisions. At the same time, students will be familiar with the language of business and the role of managers, along with studying the ethical behavior of management accountants. Topics of this course include: an overview of management accounting; cost classification; cost-volume-profit relationship analysis, budgeting, management accountability assessment, product pricing; relevant information for managerial decision making.
6. Brief Description of Course Content:
This course will equip students with the fundamental knowledge of the nature, function and methods of management accounting so that financial and non-financial information is best communicated within a business, leading to help managers to effectively plan, evaluate, control, make decisions on business operations as well as enhance their competitive advantages. As a result, the course focuses on training students in management accounting techniques for planning, controlling, making business decisions and improving product and service quality. At the same time, students will be familiarized with the business language and the role of a manager. The topics of this course include master budgeting; flexible budgets and performance analysis; standard costs and variances; performance measurement in decentraliszed organizations; managing suppliers; managing customers; quality management and capital budgeting decisions.