Course Description
Course Number: PSU-ACC 303
Course Name: Kế Toán Quản Trị 2
Number of Credit Hours: 3 Tín Chỉ
Prerequisite:
PSU-ACC 301 or ACC 301
corequisite:
N/A
program_Description:
This course examines the principles, techniques, and uses of accounting in the planning and control of business organizations from a management perspective. Identified are the budgetary process and related performance evaluation techiques, cost-volume-profit relationship, product costing methods, Just-In-Time (JIT) manufacturing, and Activity Based Costing (ABC). Related theory and application will also be reviewed.