Mã Môn học: PSU-ACC 303

Tên Môn học: Kế Toán Quản Trị 2

Số ĐVHT: 3 Tín Chỉ

Môn học Tiên quyết: PSU-ACC 301 or ACC 301 

Môn học Song hành: N/A

Mô tả môn học: 

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.