JNC暑期学校-管理会计(暨南大学广州校区暑校).pdf

Academic Inquiries: Jinan University E-mail: oiss@jnu.edu.cn JINAN UNIVERSITY Managerial Accounting Lecturer: Baizhou Chen Time: Monday through Friday (June 19, 2017-July 2 1, 2017) Teaching hour: 50 hours Credit: 4 Location: Management School Office: Management School 518 Office hours: By Appointment E-mail: chen0670@crk.umn.edu Aims and Objectives This module extends the knowledge of accounting by introducing the tools commonly used in managerial accounting and demonstrating their application in a management decision making context. The main aim of the unit is to enable students to understand how relevant accounting information can be harnessed to assist management decisions. This will involve students identifying relevant factors, performing complex analyses and providing comprehensive advice to management for decision purposes. 1. To develop the Management Accounting skills acquired at Level 1 Business Core Integrated Program (BSS00-1) to a higher level by the introduction of new techniques and scenarios. 2. To develop the skills necessary to collect, analyze, prepare and present information necessary for planning, decision making and control in an organization. 3. To introduce the techniques necessary for analysis of data and to enable the selection of appropriate techniques for particular problems. 4. To enable the appreciation of the strengths and weaknesses of particular techniques. Module Learning Outcome 1 / 6 Managerial Accounting  Utilize the cost of a cost object for a range of purposes using data from different cost