ACCT7640 Cost and Management Accounting (3 units)
- Medium of Instruction:
This course introduces the students to the basic concepts, techniques and application of cost and management accounting. It develops students’ ability in using relevant accounting data for management policy determination, decision making and performance evaluation. Topics include cost concepts, cost behaviour, costing systems, cost determination and allocation, standard costing and variance analysis, relevant costs, and budgetary planning and performance evaluation.
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