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BAC302 - 04 Advanced Cost and Management Accounting With Integrated Case Study

This 4-credit, semester-long course provides advanced topics in cost and management accounting to aid managerial decision making. It covers cost information, capital budgeting, cost allocation, operations management, performance evaluation, and transfer pricing. Students will apply knowledge from prior courses to evaluate business performance through an integrated case study. Learning outcomes include explaining how management control systems influence decisions, evaluating combined effects of accounting, strategy and operations, and applying knowledge to a case study simulation.

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74 views2 pages

BAC302 - 04 Advanced Cost and Management Accounting With Integrated Case Study

This 4-credit, semester-long course provides advanced topics in cost and management accounting to aid managerial decision making. It covers cost information, capital budgeting, cost allocation, operations management, performance evaluation, and transfer pricing. Students will apply knowledge from prior courses to evaluate business performance through an integrated case study. Learning outcomes include explaining how management control systems influence decisions, evaluating combined effects of accounting, strategy and operations, and applying knowledge to a case study simulation.

Uploaded by

ldl
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Course Code : BAC302/04

Course Title : Advanced Cost and Management Accounting with Integrated Case Study
Advisory Prerequisite(s) Level : BAC301/03
Credit hours :4
Duration of course : 1 semester

Course Coordinator : Dr. Loo Choo Hong

This course is developed with the objective of providing students with the essentials of
advanced topics on cost and management accounting. These include cost information for
decision making, capital budgeting, cost allocation, operation management and performance
evaluation, performance measures and transfer pricing.

This course also provides good coverage on the technical and managerial aspects of
advanced topics in cost and management accounting for managerial decision making

This course covers a variety of internal accounting practices in planning, control and
decision-making by management in the short run and long run while allows you demonstrate
their capability to integrate various elements across a range of situations and apply them in
the context of a professional accountant at work embedded in the cases.

Learning Outcomes

After successfully completing this course, students should be able to:

CLO1

Explain how management control systems can aid management decisions.

CLO2

Evaluate the combined effect of cost accounting, strategic management and


operations management.

CLO3

Apply knowledge from all the other courses in the programme with management
accounting to evaluate the performance of a business through a case study
simulation

Topics

U1: Cost Information for Decision Making and Integrated Case Study

 Management accounting as a tool to make decisions


 Integrated Case Study

U2: Capital Budgeting

 Capital budgeting techniques


 Application of capital budgeting techniques
U3: Cost Allocation

 Cost allocation in an organisation


 Allocation of support-department costs, common costs, and revenues
 Cost allocation: Joint products and by-products

U4:Operations Management and Performance Evaluation

 Strategy, balanced scorecard and strategic profitability analysis


 Spoilage, rework and scrap
 Balanced scorecard: Quality, time and the theory of constraints
 Inventory management, Just-in-time, and simplified costing methods

U5:Performance Measures and Transfer Pricing

 Management control systems


 Performance measurement, compensation and multinational
considerations

Supplementary Reference

 Drury, C (2018) Management and Cost Accounting, London: Cengage


Learning EMEA
 Hilton, RW and Platt, DE (2016) Managerial Accounting , 11th edn,
 New York: McGrawHill.
 Horngren, CT, Datar, S M and Rajan, M V (2017) Hongren’s Cost
Accounting: A Managerial
 Emphasis, 16thh edn, Pearson Education Limited.

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