City University of Hong Kong

COST AND MANAGEMENT ACCOUNTING (MODULE FROM MASTER OF SCIENCE IN PROFESSIONAL ACCOUNTING AND CORPORATE GOVERNANCE)

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Course Information

Price
Study Mode
Location
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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 (a) Coursework overall marks: 50% (b) Exam overall marks: 50% (C) CEF Reimbursement Requirements: (1) Attendance: 70% (2) Pass both coursework & exam (a) Coursework overall marks: 50% (b) 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
15/002947/L6

QF Level / 資歷架構級別
6

CEF Registration Invalid From / 基金課程登記失效日期
01-APR-27

What You’ll Learn

(1) Cost Management and Strategy (3 hrs) (2) Implementing Strategy: Value Chain, Balanced Scorecard, and Strategy Map (3 hrs) (3) Activity Based Costing and Customer Profitability Analysis (3 hrs) (4) Short-Term Profit Planning: Cost-Volume-Profit (CVP) Analysis (3 hrs) (5) Strategy and the Master Budget (3 hrs) (6) Decision Making with Strategic Emphasis (3 hrs) (7) Cost Planning for the Product Life Cycle: Target Costing, Theory of Constraints, and Strategic Pricing (3 hrs) (8) Operational Performance Measurement: Sales and Direct Cost Variances (3 hrs) (9) Operational Performance Measurement: Indirect Cost Variances and Resource-Capacity Management (3 hrs) (10) Operational Performance Measurement: Analysis of Productivity and Sales (3 hrs) (11) Strategic Performance Measurement: Cost Centers, Profit Centers, and the Balanced Scorecard (3 hrs) (12) Strategic Performance Measurement: Investment Centers and Transfer Pricing (3 hrs) (13) Final review and other activities (3 hrs)


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