City University of Hong Kong

MANAGEMENT ACCOUNTING ISSUES IN MULTINATIONAL ENTERPRISES (MODULE FROM MASTER OF ARTS IN INTERNATIONAL ACCOUNTING)

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Course Information

Price
Study Mode
Location
-

Course Overview

Assessment Methods / 評核方式
(A) Assessment Items and Their Weightings: (1) Coursework (50%) (2) Exam (50%) (B) Completion Requirements: (1) Pass both coursework & exam (Coursework overall marks: 50%, Exam overall marks: 50%) (C) CEF reimbursement requirements: (1) Attendance: 70% (2) Pass both coursework & exam (Coursework overall marks: 50%, Exam overall marks: 50%)

Entry Requirement / 入學要求
Bachelor Degree Holder

Instructor's Qualifications / 導師資歷
Master degree/PhD in relevant disciplines (eg Accounting, Finance)

QR Number / 資歷名冊登記號碼
15/002915/L6

QF Level / 資歷架構級別
6

CEF Registration Invalid From / 基金課程登記失效日期
13-OCT-26

What You’ll Learn

(1) Introduction and basic cost concepts (3 hrs) (2) Cost-volume-profit (CVP) analysis (3 hrs) (3) Traditional costing (3 hrs) (4) Activity-based costing (3 hrs) (5) Decision-making and relevant information (6 hrs) (6) Strategy band balance scorecard (3 hrs) (7) Pricing decisions and cost management (3 hrs) (8) Master budget and responsibility accounting (3 hrs) (9) Flexible budget and variance analysis (3 hrs) (10) Management Control Systems, Transfer Pricing, and Multinational Considerations (3 hrs) (11) Performance Measurement, Compensation, and Multinational Consideration (3 hrs) (12) Final review and other activities (3 hrs)

Skills covered in this course


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