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【更新進度】23-24 s1/s2/ss 科目列表已上傳。
【更新進度】23-24 s1/s2/ss 的科目評價已更新。[2/7/2024]

ACCT 3121 成本及管理會計 Cost and Management Accounting

 

Course Code

ACCT 3121

ACCT3121

科目名稱

Cost and Management Accounting 成本及管理會計       

教員

Professor ZHU Chunmei 

[官方介紹]

[學術著作]

學  分

 

課程性質

PACC必修

同科其他選

 

Workload

l   PAPER

l   MIDTERM

好重

 

 

平均

1

 

極輕

 

評價教學內容

#1 有啲topic係屬於3字頭嘅難度,但係亦有少部分係2121本身嘅內容或者已經喺Fina2010學過,所以整體難度唔高

評價教員教學

#1 照讀PPT,但都算有試過比心機去解釋啲例題。有適當數量嘅堂上同埋課後練習,而且全部都會改少少擺落mid-term同埋finalMid-term好多文字題,可能就係因為咁令到SD有成17分咁多(總分100),但佢都亦都因為咁保證final唔會難過mid-term。我覺得呢個prof都幾nice,幾體諒學生。

CUSIS科目資料

Description

This course emphasizes the analysis and the use of cost accounting information for managers' decision-making. The major topics covered will include ABC costing, cost allocation for joint products and byproducts, cost estimation and learning curve, relevant costs analysis,master and capital budgeting, variances analysis, inventory costing method and inventory management.

 

Learning Outcome

On completion of this course, students are expected to be able to:

1. Understand key managerial accounting concepts of an intermediate-level course

2. Apply management accounting concepts and techniques to solve problems in a business context

3. Communicate their analyses and findings in an effective way

其他資料

2223Sem1:學位 50|註冊 48|剩餘 2

2223Sem1:學位 50|註冊 35|剩餘 15

2223Sem1:學位 50|註冊 49|剩餘 1

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