The course is divided into 5 sections, including Strategic Cost Management, Budget Management, Operation and Performance Management, Analysis of Enterprise Financial Capacity, and Preparation and Analysis of Financial Statements. The specific section introduction is written below.
This course is a required specialized course for Big Data and Accounting in higher vocational education, which belongs to the professional core skills module in the accounting curriculum system. On this basis, Operation and Performance Management is a course that integrates and innovates the Management Accounting course in a trinity of Finance, Business and Information Technology, using Excel software and ERP enterprise management sand table as tools and training carriers, and weakening the gap between courses.
