ACT2121: Introductory Management Accounting (管理会计导论): Home

This course is an introduction to management accounting. It is designed to equip students with the concepts, skills, and ability to use accounting information for decision-making and organizational management internally. It primarily covers cost concepts and costing techniques, strategic and operational decision making, financial planning and control, organizational design, and performance evaluation.

管理会计导论是管理会计系列课程的入门课程。本课程旨在让学生熟悉和掌握基本的管理会计概念和技能，并进一步使用会计信息来进行公司的内部决策和组织管理。本课程主要涵盖成本概念和成本核算方法，战略和运营决策，财务规划和控制，组织设计和绩效评估等。

• Explain the role and purpose of management accounting
• Explain cost classification and illustrate how costs are associated with the production of products and provision of services
• Explain and apply cost accounting techniques, including absorption costing, variable costing, activity-based costing, job order costing, and process costing
• Explain and apply principles of budgeting and standard costing
• Apply financial and non-financial indicators or measures in analyzing business performance, including responsibility accounting, balanced scorecard
• Understand transfer pricing
• Explain and apply decision making techniques, such as cost-volume-price analysis, contribution analysis, relevant cost analysis, make-or-buy decisions and so on
• Understand and apply capital budgeting techniques