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- COURSE OBJECTIVES:
The aim of this syllabus is to develop knowledge and skills in the application of management accounting techniques. It covers a number of specialist techniques, decision-making, budgeting and standard costing, concluding with how business performance should be managed and controlled in uncertainty.
Combination of KET. F5.1 and KET. F5.1 is the Performance Management module in ACCA qualification. The module requires students to be able to apply techniques and think about their impact on the organisation.
- COURSE CONTENT
No.
Content
Time Allocation
Hour(s) on the class
Essay/Team Assignment
Self-study with teacher’s tutorials
Contribution to CLO
Lecture
Practice
1
Chapter 1: Budgetary systems
2
1
2
5
1,6
2
Chapter 2: Quantitative analysis in budgeting
2
1
2
5
1,2,4,5,6,7
3
Chapter 3: Budgeting and standard costing
4
2
4
11
1,2,4,5,6,7
4
Chapter 4: Variance analysis
4
2
4
11
3,4,5,6,7
5
Chapter 5: Planning and operational variances
4
2
4
11
3,4,5,6,7
6
Chapter 6: Performance analysis and behavioral aspects
2
1
2
5
4,5,6,7
7
Midterm test
3
5
8
Chapter 7: Performance management information systems
2
1
2
5
4,5,6,7
9
Chapter 8: Source of management information and management reports
2
1
2
5
4
10
Chapter 9: Performance management in private sector organisations
2
1
2
5
4,8
11
Chapter 10: Divisional performance and transfer pricing
2
1
2
5
4,6,8
12
Chapter 11: Further aspects of performance management
1
2
2
5
4,6,8
Total
27
18
27
78
- COURSE ASSESSMENT
- Score ladder: 10
- Type of assessment
* Summative assessment (90%)
Form
Content
Criteria
CLO
Proportion
Formative
Attendance
The number of attendances and participation in lesson
4,5,6,7
10%
Quiz, Case study group work
Chapter 1 – Chapter 6, reading and calculation skill, analyse and writing skill
Quick test,
Case study group work
1,2,4,5,6
15%
Mid-term test
Chapter 1 – Chapter 6, reading and calculation skill
MCQ, 45 - 60 minutes
1,2,4,6
15%
Summative
Final test
Chapter 1 – Chapter 11, understand and analyze cases for performance evaluation and decision making
MCQ + case study (60 - 90 minutes)
1,2,3,4,6,7
60%
Total:
100%