在本课程中，学生将学习规划、控制和决策所需要的管理会计学知识。

The student examines advanced topics in management accounting as these relate to management information needs for planning, control, and decision making.

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介绍管理会计的一般理论和基本方法。内容包括预测与决策会计；规划与控制会计；责任会计。

The course introduces basic theories and methods of management accounting, including predicting, decision-making, planning, operational control and responsibility accounting.

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