課程概述 |
This two-semester course is designed to provide an overview of cost accounting systems and how cost information is applied in an organization’s internal management. Cost accounting systems provide valuable information for management planning, control and performance evaluation. Managers rely on accurate cost information to make a variety of decisions, including pricing, budgeting, sales mix, capacity management, and performance measurement. The class focuses primarily on lectures, supplemented by case discussions designed to stimulate students’ critical thinking and analytical skills. |