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¡@ ITAC2: Management Accounting and
Decision Making
This course is designed to provide students a thorough understanding
of Management accounting and its application in decision-making. At
relevant points, information technologies relevant to management
accounting and decision making will be taught with implementing the
concepts in practical situations. Appropriate case studies will be
used to illustrate the concepts, issues and developments introduced in
the course.
Topics Covered:
1 Cost Concepts
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1.1 |
Costs vs. Expenses |
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1.2 |
Costs in Service, Manufacturing, Retail and
Wholesale Companies |
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1.3 |
Prime Costs vs. Conversion Costs |
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1.4 |
Direct vs. Indirect Costs |
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1.5 |
Costs for Decision Making |
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1.6 |
Costs for Planning and Performance Evaluation |
2. An Overview of Cost System Design
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2.1 |
Basic Cost Flow Model |
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2.2 |
Application of Basic Cost Flow Model to Organizations |
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2.3 |
Issues on Basic Cost Flow Model ¡V Just in Time System |
3. Cost Management
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3.1 |
Job Costing |
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3.2 |
Process Costing |
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3.3 |
Activity-Based Costing |
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3.4 |
Variable Costing |
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3.5 |
Inventory Management |
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4. Managerial Decision Making
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4.1 |
Cost Estimation |
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4.2 |
Cost allocation |
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4.3 |
Cost-Volume-Profit Analysis |
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4.4 |
Differential Cost Analysis |
5. Planning and strategic use of resources
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5.1 |
Production and Strategic Planning |
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5.2 |
Product, Process and Service Design |
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5.3 |
Operations Quality Management |
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5.4 |
Strategic allocation of Resources |
6. Operations and Supply Chain Management
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6.1 |
Manufacturing Automation |
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6.2 |
Automatic Production System |
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6.3 |
Supply Chain Management and E-business |
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6.4 |
Material Requirements Planning (MRP) and Capacity Requirements
Planning (CRP). |
7. Budgeting and Performance Evaluation
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7.1 |
Planning |
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7.2 |
Budgeting |
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7.3 |
Flexible budgeting |
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7.4 |
Profit Variance Analysis |
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7.5 |
Cost Variances |
8. Non-financial Performance Evaluation
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8.1 |
People Management |
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8.2 |
Principle of Organization Design |
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8.3 |
Balanced Scorecard |
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8.4 |
Activity-based Management |
9. Workshop as vendors showcase
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9.1 |
Case studies |
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9.2 |
Data Warehouse (DI) and Business Intelligence (BI)
software used for Effective Decision Making
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