英文大綱 |
The course will cover the following important topics: 1. Managerial Accounting in the Information Age. 2. Job-Order Costing for Manufacturing and Service Companies. 3. Process Costing. 4. Cost-Volume-Profit Analysis. 5. Variable Costing. 6. Cost Allocation and Activity-Based Costing. 7. The Use of Cost Information in Management Decision Making. 8. Pricing Decisions, Analyzing Customer Profitability, and Activity-Based Pricing. 9. Capital Budgeting and Other Long-Run Decisions. 10. Budgetary Planning and Control. 11. Standard Costs and Variance Analysis. 12. Decentralization and Performance Evaluation.
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