Brief Course Description
1. Course Title:
Managerial Accounting
2. Language of Instruction:
Vietnamese
3. Course Code:
ACC507011
4. Credits:
3
5. Course Objectives:
This course provides students 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 equips students with fundamental knowledge about the nature, functions, and methods of management accounting, ensuring that financial and non-financial information is communicated effectively within a business. This helps managers plan, control, and make decisions about the company's operations effectively. Therefore, the course focuses on training management accounting techniques for planning, control, and business decision-making. Additionally, students will become familiar with business language and the role of managers, as well as studying the ethical behavior of management accountants. Topics covered in this course include: an overview of management accounting; cost classification; cost-volume-profit analysis; budgeting; product pricing; performance evaluation; relevant information for managerial decision-making, activity-based costing and managing suppliers and customers.