MA2: 成本管理和财务 (Managing Cost and Finance)
课程大纲 (Course Contents):
A Management information
1. Management information requirements
2 Cost accounting systems
3 Cost classification
4. Information for comparison
5. Reporting management information
B Cost recording
1. Accounting for materials
2. Accounting for labour
3 Accounting for other expenses
C Costing techniques
1. Absorption costing
2. Marginal costing
3 Job and batch costing
4 Process costing
5 Service costing
D Decision making
1. Cost-volume-profit analysis
2. Factors affecting short term decision making
3. Principles of discounted cash flow
E Cash