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MA2: 成本管理和财务 (Managing Cost and Finance)

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