User Rating: 0 / 5
- 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.
Xem lại nội dung content: phải liệt kê các mục và mục đánh giá phải sát với nội dung lecture.
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
- 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%