Taught in English. As of Spring 2018, this course is closed to SU School of Management majors. This course introduces concepts, methods and techniques related to management accounting. Topics include fundamental concepts and methods, including cost concept and classification, cost measurement, cost behavior and CVP analysis; fundamental decision process, including marketing decision and production decision; specific decisions, including standard costing, static budgeting, flexible budgeting, organization design, transferring price, performance evaluation, etc. Based on the trends of modern management accounting, this course will also focus on activity-based costing (ABC), balanced scorecard (BSC), total quality management (TQM) and some other newly developed techniques in this area. (TU#40510343)
Class taught by Tsinghua’s School of Economics & Management and may not be available every semester. Tsinghua’s exam schedule for this course may require students to stay beyond the regular SU Beijing program end-date.
Prereq: Intro to Accounting or other financial accounting course
Registration restriction: Closed to SU School of Management majors. Note: For SU management minors, this course counts as ACC 252.