Accounting For Management Decisions (Module From Bachelor Of Business Administration (Honours)) - Tung Wah College

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    課程名稱:

    Accounting For Management Decisions (Module From Bachelor Of Business Administration (Honours)) - Tung Wah College

    院校名稱:

    東華學院

    課程編號:

    23Z099162

    範疇:

    金融服務業

    上課模式:

    42 (FT)

    為期:

    14 WEEKS

    學費:

    6,351.00

    入學要求:

    Year 1 Entry: Have Obtained Level 3 For Chinese Language And English Language And Level 2 For Mathematics And Liberal Studies Plus One Elective/Applied Learning Subject At Level 2 (“3322+2”) In Hkdse; Or Have Passes In As Use Of English And As Chinese Language And Culture Plus One Al Subject/ Two As Subjects In Hkale And Five Passes In Hkcee Including Chinese Language And English Language; Or Have Passes In As Use Of English And As Chinese Language And Culture Plus One Al Subject/ Two As Subjects In Hkale And Level 2 For Chinese Language And English Language Plus Passes In Three Other Subjects In Hkcee; Or Satisfactory Completion Of A Pre-Associate Degree Programme (With Gpa 2.5 Or Above); Or For Applicants Who Are Holders Of The International Baccalaureate (Ib) Diploma, They Should Have A Minimum Of 28 Points And Fulfill The Following English Language Requirements: (A) Grade 4 Or Better In The Higher Level English Language (B Syllabus); Or (B) Grade 5 Or Better In The Standard Level English Language (B Syllabus); Or (C) Grade 4 Or Better In The Higher Or Standard Level English Language (A1 Or A2 Syllabus); Or (D) Grade 4 Or Better In The Standard Level English - Text And Performance; Or (E) Grade 4 Or Better In The Standard Level English -Literature And Performance (A1 Syllabus); Or Holding Equivalent Qualifications (Such As Meeting The Admission Requirements Of A Degree Programme Offered Outside Hong Kong); Or Mature Students At 25 Years Old Or Above With A Minimum Of 3 Years Relevant Working Experience. Year 3 Entry: Satisfactory Completion (With Gpa 2.5 Or Above) Of An Associate Degree Programme Or Higher Diploma Programme Of The Relevant Subject / Discipline; Or Holding Equivalent Qualifications.

    課程大綱:

    1. Capital Budgeting And Cost Analysis 1.1 Relevant Cash Flows In Discounted Cash Flow Analysis (1 Hour) 1.2 Discounted Cash Flow (2 Hours) 2. Flexible Budgets, Standard Costs, Cost Variance Analysis 2.1 Master Budgets And Flexible Budgets (1 Hour) 2.2 Cost Variance Analysis (2 Hours) 2.3 Variance Analysis (1 Hour) 3. Determine How Costs Behave 3.1 Basic Assumptions And Examples Of Cost Functions (1 Hour) 3.2 Identifying Cost Drivers (1 Hour) 3.3 Steps In Estimating A Cost Function Using Quantitative Analysis (2 Hours) 4. Cost Allocation, Customer Profitability Analysis And Sales Variance Analysis 4.1 Cost Allocation Decisions (2 Hours) 4.2 Customer-Profitability Analysis (1 Hour) 5. Allocation Of Support-Department Costs, Common Costs, And Revenues 5.1 Allocating Support Department Costs Using Single-Rate And Dual-Rate Method (1 Hour) 5.2 Allocating Costs Of Multiple Support Departments (2 Hours) 5.3 Allocating Common Costs (1 Hour) 6. Cost Allocation: Joint Products And By Products 6.1 Approaches To Allocating Joint Costs (1 Hour) 6.2 Approaches To Allocating Joint Costs (2 Hours) 6.3 Accounting For Byproduct (1 Hour) 7. Strategy, Balanced Scorecard, And Strategic Profitability Analysis 7.1 Strategy Implementation And Balanced Scorecard (1 Hour) 7.2 Evaluating The Success Of Strategy And Implementation By Balanced Scorecard (2 Hours) 7.3 Productivity Measurement (1 Hour) 8. Management Control Systems, Transfer Pricing, And Multinational Considerations 8.1 Management Control Systems (1 Hour) 8.2 Transfer-Pricing (2 Hours) 8.3 A General Guideline For Transfer-Pricing Situation (1 Hour) 9. Performance Measurements, Compensation, And Multinational Considerations 9.1 Financial And Non-Financial Performance Measures (2 Hours) 9.2 Accounting-Based Measures For Business Units (1 Hour) 9.3 Performance Measurement In Multinational Companies (1 Hour) 10. Inventory Management, Just-In-Time, And Simplified Costing Methods 10.1 Inventory Management In Retail Organizations (1 Hour) 10.2 Estimating Inventory-Related Relevant Costs And Their Effects (2 Hours) 10.3 Inventory Management, Mrp And Jit Production (1 Hour) 11. Pricing Decision And Cost Management 11.1 Costing And Pricing For The Short Run (1 Hour) 11.2 Costing And Pricing For The Long Run (1 Hour) 11.3 Target Costing For Target Pricing (1 Hour) 11.4 Life-Cycle Product Budgeting And Costing (1 Hour)

    資歷名冊登記號碼:

    11/001047/5

    資歷架構級別:

    5