年級:	3
學分:	3
時間:	45小時
先修單元:	ACY2002 Management Accounting 1

This module aims to provide students with a broad coverage of topics in management

and cost accounting. It focuses on cost information for management decision-making.

Quantitative as well as qualitative methods to management accounting are covered in depth

in this module. This module also emphasizes the links between accounting information and

management activities such as strategic and operational decision making, financial planning

and control, organization design, and performance evaluation. It enables students to develop

critical thinking, analytical skills, entrepreneurial attributes and ethical awareness in the

management accounting context.

Upon completion of this module, students should be able to:

1. understand and critically apply the appropriate techniques to generate cost information to help management in organizational planning and control;


2. recognize the role of relevant cost information and its contribution to management and organizational performance;


3. evaluate issues from a management accounting perspective and suggest appropriate responses to aid management decision making processes; and


4. present results effectively, both written and oral.