Syllabus 大纲内容
The aim of the syllabus is to develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decisionmaking, performance evaluation, and control.
课程老师：
Steve Chen
FCCA, ACMA, CGMA, CMA, MCSI, MSc
累计教授超过7000名学生（全球）
Steve has had quite a career already. Starting off as an auditor, he moved to working as a finance director in Hong Kong for a global consultancy company. Nowadays, Steve works as the managing director for aSn education company, where he maintains a wide variety of clients whom he advises professionally regarding IFRS practical implementation. In 2017, the Guandong University of Foreign Studies appointed Steve as their accounting industry professor. On top of this, he is a lecturer for several professional qualifications such as ACCA and CIMA, amongst others; back in 2017, one of his students became the first winner of the ACCA P4 Advanced Financial Management exam in Slovakia. Back in mainland China, Steve now trains finance directors on how to apply IFRS and is the author of the book ‘The No.1 No-Nonsense Basic Financial Accounting Theory Handbook – Based on the new IFRS Conceptual Framework’ ISBN: 9789887939528.采摘南瓜的步骤
请点击以下视频，对应每一章知识点。
如果你都能听得懂，恭喜你离成为专业的国际注册会计师不远了！
第一章：关闭策略
Chapter 1: Shut down decisions
探讨如何运用关闭策略来关闭企业不盈利的部门，并且探究此决策对企业盈利的影响
第二章：相关成本分析 - 原材料
Chapter 2: Relevant costs analysis - Materials
带您探讨什么是企业相关成本，并且对于企业决策的影响
第三章：最大最大，最大最小，最小最大后悔值的决策方法
Chapter 3: Maximax, Maximin, Minimax regret decisions
探讨如何在做决策的时候考虑风险和不确定性
第四章：原材料产出差异计算
Chapter 4: Materials yield variance analysis
探讨不同质量的原材料的投入对于产出成本的影响
