Brief Course Description
1. Course Title:
Managerial Accounting
2. Language of Instruction:
Tiếng Anh
3. Course Code:
MA123
4. Credits:
3
5. Course Objectives:
Học phần "Kế toán quản trị" cung cấp cho người học kiến thức và kỹ năng cần thiết để có thể sử dụng hiệu quả các kỹ thuật kế toán quản trị, từ đó cung cấp thông tin cho nhà quản lý lên kế hoạch phù hợp, kiểm soát hoạt động kinh doanh một cách hiệu quả cũng như hỗ trợ đắc lực cho nhà quản trị ra quyết định chiến lược trong nội bộ đơn vị./ "Managerial Accounting" course provides learners with the knowledge and skills necessary to effectively use the managerial accounting techniques. This, in turn, provides information for managers to appropriately plan, efficiently control business activities and productively support strategic decision-making within the organization.
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.