年級:	3
學分:	3
時間:	45小時
先修單元:	ACC2002 Principles of Accounting 2 or ACY2002 Management Accounting 1 or with the Instructor’s permission and upon endorsement of the relevant Academic Leader and Programme Director

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.
4. present results effectively, both written and oral.