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