This course introduces basic knowledge of the central concepts in management accounting. Students will gain an understanding of how the goals of the firm and its strategies, systems of control and interpersonal relationships, and decision-making activities are incorporated into management accounting actions.
The course will provide students with practical experience in budgeting, costing and cost allocation. Different management accounting tools will be applied in a problem-based case, such as the traditional costing system, activity-based-costing system, the balanced scorecard and sustainability accounting methods.
