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- 주제분류
- 사회과학 >경영ㆍ경제 >회계학
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- 강의학기
- 2019년 2학기
- 강의계획서
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This course is designed to provide an introduction and overview of accounting fmanagers in contemporary organizations. Whereas financial accounting focuses on providing information that is relevant and useful fexternal users, management (managerial) accounting focuses on providing information that is relevant and useful finternal decision makers. Such information is used by managers in organizations (both profit and nonprofit) fstrategic planning, evaluation and control. The topics of management Accounting include cost-volume-profit analysis, budgeting, decision making, pricing decision, cost management, strategic profitability analysis, balanced score card, management control system, etc.