個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Introduction to Managerial Accounting
內容大綱
Management accounting techniques, such as cost-price relationships and the evaluation of sub-units, are discussed in this introductory note. Readers are exposed to various costing methods (direct costing, absorption costing and full costing) and their appropriate uses. As well, some of the problems of cost allocations are discussed.