Course Information
Price
HKD 7,920
CEF Reimbursable
CEF Reimbursable
Course Level
Study Mode
Location
-
Course Overview
Assessment Methods / 評核方式
(A) Assessment Items and Their Weightings: (1) Class Participation/ Discussion (20%) (2) Assignment(s) (10%) (3) Test (15%) (4) Examination (55%) (B) Completion Requirements and CEF Reimbursement Requirements: (1) At least 50% passing marks in the overall assessment; and (2) At least 70% of attendance requirement
Entry Requirement / 入學要求
1. Graduates of Associate Degree or Higher Diploma 2. Equivalent qualifications (equivalent to Associate Degree or Higher Diploma (QF Level 4)) assessed by College/School (i.e. CIE/SCE)
Instructor's Qualifications / 導師資歷
The appointee should have a Master Degree in Accountancy and professional membership of a recognised accounting body. At least one year of relevant teaching experience in the course taught are required.
QR Number / 資歷名冊登記號碼
18/000120/L5
QF Level / 資歷架構級別
5
CEF Registration Invalid From / 基金課程登記失效日期
01-APR-27
(A) Assessment Items and Their Weightings: (1) Class Participation/ Discussion (20%) (2) Assignment(s) (10%) (3) Test (15%) (4) Examination (55%) (B) Completion Requirements and CEF Reimbursement Requirements: (1) At least 50% passing marks in the overall assessment; and (2) At least 70% of attendance requirement
Entry Requirement / 入學要求
1. Graduates of Associate Degree or Higher Diploma 2. Equivalent qualifications (equivalent to Associate Degree or Higher Diploma (QF Level 4)) assessed by College/School (i.e. CIE/SCE)
Instructor's Qualifications / 導師資歷
The appointee should have a Master Degree in Accountancy and professional membership of a recognised accounting body. At least one year of relevant teaching experience in the course taught are required.
QR Number / 資歷名冊登記號碼
18/000120/L5
QF Level / 資歷架構級別
5
CEF Registration Invalid From / 基金課程登記失效日期
01-APR-27
What You’ll Learn
(1) Just-in-Time System (2 hrs) (2) Budgetary Control and Responsibility Accounting (5 hrs) A. Master and flexible budgets B. Strategic financial planning C. Concepts of responsibility accounting (3) Standard Costs: Application and Analysis (6 hrs) A. Purposes of standard costs and variance analysis B. Standard costing for material, labour and overhead (4) Problems of Mix and Yield Variances (4 hrs) A. Sales-mix and sales-quantity variances B. Production-mix and production-yield variances (5) Division Performance Measurement and Evaluation (4 hrs) A. Overview of the problems for division performance Measurement B. Method of measurement and evaluation (6) Capital Budgeting: Purposes and Problems (3 hrs) A. Nature of capital budgeting B. Methods and problems in capital budgeting (7) Decentralisation and Transfer Pricing (3 hrs) A. Nature of decentralisation B. Objectives and problems in transfer pricing (8) Quality, Time and Constraints (3 hrs) A. Accounting for quality management B. Time drivers and costs of time C. Theory of constraint (9) Changes and Trends in Management Accounting (3 hrs) A. The contingency theory and institutional theory B. Issues of contemporary management accounting methods C. Discussion of recent research articles (10) Strategic Applications of Management Accounting (4 hrs) A. The Activity-based management (ABM) B. Target costing and Kazen costing application C. Productivity variance analysis D. EVA measurements E. Balanced score card and strategy implementation F. Executive compensation schemes (11) Professional Ethics of Management Accountants (2 hrs) A. Standards of ethical conduct for management accountants B. Selected ethical cases for discussion
