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- 주제분류
- 사회과학 >경영ㆍ경제 >경영학
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- 강의학기
- 2018년 2학기
- 강의계획서
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This course is designed to provide an introduction and overview of cost information in contemporary organizations. Whereas financial accounting focuses on providing information that is relevant and useful fexternal users, managerial (management) accounting focuses on providing information that is relevant and useful finternal decision makers. Cost accounting provides cost information fboth financial accounting and managerial accounting. Cost accounting measures, analyzes and reports information relating to the costs of acquiring using resources in organizations.