This course equips students with knowledge regarding how financial and non-financial information are communicated effectively within business organizations to assist managers in planning, control, and making decisions.

This course focuses on introducing necessary managerial accounting techniques for business decision making. Students, via this course, will have opportunities to approach managerial activities from the view of management accounting.

The contents of this course include overview of managerial accounting, cost classifications, cost-volume-profit analysis, profit planning, allocating costs of service departments, cost variance analysis, performance evaluation in decentralized organizations, pricing of products and services, relevant costs for short-term decision making, and capital budgeting.