Giảng dạy Kế toán quản trị tại trường Cao đẳng Kinh tế - Kế hoạch Đà Nẵng: Thực trạng và định hướng

Abstract

Managerial accounting is an essential discipline that provides critical information regarding the financial status of enterprises, thereby enabling managers to forecast and make informed strategic decisions. The insights derived from managerial accounting are fundamental to the operation, control, and evaluation of business performance. In the context of Branch of the Academy of Policy and Development in the Central region, the teaching methods utilized in the Managerial Accounting module must ensure that students develop a foundational understanding of economics and markets, alongside a comprehensive knowledge of managerial accounting. Furthermore, it is imperative that students receive training in the construction of relevant financial indicators, as well as in the analysis and preparation of budget reports, to effectively address the practical requirements of the labor market.