- COURSE OBJECTIVES:
The module will help students to develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation and control.
This module KET.F5.1 and KET. F5.2 will provide the foundation for deeper and more advanced content in ACCA’s Advanced Performance Management – P5.
2. COURSE CONTENT
Thiếu part A: information, technologies and system for organization performance.
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|
No. |
Content |
Time Allocation |
Contribution to CLO |
|||
|
Hour(s) on the class |
Essay/Team Assignment (3) |
Self-study with teacher’s tutorials (4) |
||||
|
Lecture (1) |
Practice (2) |
|||||
|
1 |
Chapter 1: Information, technologies and systems for organisational performance |
2 |
1 |
2 |
5 |
1,6,8 |
|
2 |
Chapter 2: Specialist cost and management accounting techniques |
6 |
3 |
6 |
17 |
2,6,7,8 |
|
3 |
Chapter 3: Cost volume profit (CVP) analysis |
3 |
3 |
3 |
10 |
4,6,8,9 |
|
4 |
Chapter 4: Limiting factor analysis |
4 |
2 |
4 |
11 |
3,6,7,8,9 |
|
5 |
Chapter 5: Pricing decisions |
4 |
2 |
4 |
11 |
4,6,7,8,9 |
|
6 |
Revision and Midterm test |
3 |
4 |
1,2,3,4 ,6,7,8 |
||
|
7 |
Chapter 6: Short-term decisions |
4 |
2 |
4 |
10 |
3,4 ,6,7,8,9 |
|
8 |
Chapter 7: Risk and uncertainty |
4 |
2 |
4 |
10 |
5,6,7,8,9 |
|
Total |
27 |
18 |
27 |
78 |
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- COURSE ASSESSMENT
– Score ladder: 10
– Type of assessment
|
Form |
Content |
Criteria |
CLO |
Proportion |
|
|
Formative |
Attendance |
|
The number of attendances and participation in lesson |
6,8,9 |
10% |
|
Quiz, midterm test |
Chapter 1 to chapter 5, reading and calculation skill. |
Quick test, 30 – 45 minutes |
1,2,3,4 ,6,7,8 |
30% |
|
|
Summative |
Final test |
Chapter 1 to chapter 7, understand and analyze cases for performance evaluation and decision making. |
MCQ + writing (60 – 75 mins) |
1,2,3, 4,5,6,7,8,9 |
60% |
|
|
|
|
Total: |
100% |
|