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62 2127483 Kế toán quản trị
SYLLABUS

1. Name and code of the course: Management Accounting – 2127483

2. Number of Credits

Total: 3 Theory: 3 Practice/Experiment: 0 Self-study: 6
3. Lecturers in charge

Full name Email

Dr. Huynh Tan Dung huynhtandung@iuh.edu.vn

Dr. Tran Ngoc Hung tranngochung@iuh.edu.vn

Dr. Nguyen Ngoc Khanh Dung nguyenngockhanhdung@iuh.edu.vn

MA. Trinh Quoc Hung trinhquochung@iuh.edu.vn
MA. Le Thuy Ngoc Sang lethuyngocsang@iuh.edu.vn

MA. Pham Tu Anh phamtuanh@iuh.edu.vn

4. Learning resources

Textbooks:

[1] Garrison, Noreen, and Brewer, Managerial Accounting, 14th Edition, McGraw-Hill

Irwin, 2012

References:
[2] Duoc, V.P., & Cuong, K. D, Management Accounting, Statistics, 2007.

5. Course description:

a. Course objectives

This course is designed to provide students with:

Demonstrate a fundamental knowledge in terms of managerial accounting concepts and
cost classifications.

Demonstrate skills in relation to estimate costs, prepare budgets, to calculate total of

direct-cost categories for planning and control purposes.

Demonstrate critical thinking to provide optimal solutions.

b. Brief description of the course
The course introduces students to contemporary management accounting concepts and

techniques. Topics: the role of accountants in internal decision-making; cost

classifications; using high-low method to analyze a mixed cost; preparation of budgets

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