The Hong Kong Polytechnic University
School of Professional Education and Executive Development
Bachelor of Business Administration (Honours) in Accountancy SPD2297 Management Accounting 1
Semester 1, 2014/15
Dr. Artie W. Ng (Lectures) /
Dr. Mindy Xu (Tutorials)
3746-0713 / 3746-0721
Tuesday 3:30pm – 5:30pm (Artie)
Tuesday 4:30pm – 6:30pm (Mindy)
(Note: It is the responsibility of students to ensure their fulfillment of the prior-knowledge requirement for this subject.)
ROLE AND PURPOSE
This subject contributes to the achievement of the programme learning outcomes by enabling students to evaluate the processes and structures of organizations’ planning, decision making, motivating and controlling activities; identify and analyze the means of value creation in the business processes; and identify and respond appropriately to ethical issues as they arise in various business settings in the management accounting context. In addition, the subject will provide students with sufficient professionally-specific skills and knowledge in management accounting to make an immediate contribution to the organization in which they are first employed, and provide them with the foundation for their future continuous professional development.
Upon completion of the subject, students will be able to:
a. Understand and critically apply the appropriate concepts and techniques to generate cost information to help management in organizational planning and control. b. Identify and analyse the means to create value in goods and services and deliver to end users, using appropriate costing methods and management accounting techniques. c. Suggest alternative solutions to various management decision-making problems, based on their understanding of relevant cost...
References: Atkinson, A. A. et al (2013), Management Accounting, Prentice Hall.
Garrison, R.H., E.W. Noreen, P.C. Brewer, N.S. Cheng and K.C.K. Yuen (2012).
Hilton, R.W., Maher, M.W. and F.H. Selto (2008). Cost Management: Strategies for
Blocher, E.J., K.H. Chen and T.W. Lin (2013). Cost Management: A Strategic Emphasis.
(Hilton & Platt,
(Hilton & Platt,
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