managerial accounting 2

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TON DUC THANG UNIVERSITY

FALCUTY OF ACCOUNTING

DIVISION OF MANAGEMENT ACCOUNTING

Managerial Accounting 2

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COURSE OBJECTIVE

• Be familiar with a range of management accountingtools, including variance analysis, contribution marginanalysis, activity analysis…;

• Know how to apply management accounting tools for thefollowing purposes: budgetary control, pricing, costallocation, performance evaluation.

KNOWLEAGEMENT

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COURSE OBJECTIVE

• Apply some range of management accounting tools,including variance analysis, cost allocation, setting upselling prices… in some common cases in practice.

• Set up some of budget detail processes for the following

WORKING SKILLS

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COURSE OBJECTIVE

• Recongnize the importance of the accounting management and its functions working within the enterprises;

• Realize the importance of applying business model suchas C-V-P in practice.

THINKING SKILLS

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LEARNING ATTITUDES AND RELATED BEHAVIORS

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<small>Identify the need for a balance between financial and financial information in decision making in accordance with professional ethics and social responsibility; </small>

<small>Evaluate the importance of management accounting and </small>

<small>applications of management accounting in the operations of the </small>

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COURSE STRUCTURE

The course schedule (45 class units) are allocated for each of chapter as following:

1- Manager and Management Accounting 3

2- Cost – Volume – Profit Analysis 9

3- Master Budget and Responsibility Accounting 94- Flexible Budgets, Direct –Cost Variances,

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COURSE STRUCTURE

5- Flexible Budgets, Overhead Cost Variances,

and Management Control 66- Pricing Decision and Cost Management 67- Decision Making and Relevant Information 6

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pre-• Reading, research, self-study, writing and assignment preparation, working in class (including discussions and E learning online)

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PRESCRIBED TEXTBOOKS

• Main Textbook:

[1]. Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan, [2015], Cost accounting - a managerial emphasis, 15<small>th</small> Global Edition, Pearson, London.

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PRESCRIBED TEXTBOOKS

** Other references:

[2]. The Institute of Chartered Accountant in England and Wales, [2015], Management Information: Study manual for exams in 2016.

[3]. Đồn Ngọc Quế và nhóm tác giả [2015], Kế toán quảntrị, NXB ĐH Kinh tế TPHCM, TPHCM.

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Final test – 90 mins: Multiple Choices and small subjective tests.

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Nice Day

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