ACCT3121_2015-16

THE CHINESE UNIVERSITY OF HONG KONG School of Accountancy ACCT 3121C Cost an !ana"#$#nt !ana"# $#nt Account%n" &F%'st T#'$( 2)1*+2)1,.ECTURER 

 Name: Office: Telephone: #mail: *e'+ie: Office ho hou-:

/'0 %n IE Room 1009, 10/F, Cheng Yu Tung Building 3943 !" $ie%in&'af(cuh)(edu(h)  hp://elea-n(cuh)(edu(h)   .onda 14:00 p( p(m(  1:00 p(m( oo- ' ' appoinmen

TEACHING ASSISTA ASSISTANT NT

 Name: Offi Office ce 2oca 2ocai ion on:: Telephone: #mail: Office hou-:

!'0 Cl%ff S K .## Room Room 104 1049, 9, 10/F 10/F,, Che Cheng ng Yu Tung Buil Buildi ding ng 3943 44 cliffl&'af(cuh)(edu(h)  .onda o F-ida 10:00 a(m( o !:00 p(m(

COURSE OECTIVE

To 'e a +ucce++ful p-ofe++ional accounan o- 'u+ine++ manage-, one need+ o )no ho o u+e accouning info-maion o do planning, con-olling, and e5aluaing( Thi+ cou-+e empha+i6e+ he analysis and u+e of co+ accouning info-maion fo- manage-+7 deci+ionma)ing( .a8o- opic+ include p-oce++ co+ing, capaci anal+i+, co+ allocaion, p-icing deci+ion+, Balanced co-eca-d, pe-fo-mance mea+u-emen, and capial  'udgeing(

.EARNING OUTCO!ES

On compleion of hi+ cou-+e, +uden+ a-e epeced o 'e a'le o: 1( demon+-ae good unde-+anding of comp-ehen+i5e co+ and managemen accouning concep+ and echni;ue+, "( appl co+ and managemen accouning )noledge o anal6e and +ol5e 'u+ine++ p-o'lem+, and 3( communicae hei- anal+i+ and finding+ in an effeci5e a(

.EARNING ACTIVITIES

1

.#ctu'# &%nclu%n" %n+ class %scuss%on 4 5'#s#ntat%on&h'%n 4 out class

3

0

.a6 4 tuto'%al &h'%n 4 out class

7'o8#ct 4 Cas# %scuss%on &h'%n 4 out class

0

0

0

3

E95#ct# out+of+class act%:%t%#s &h's%n 4 out class

0



COURSE ASSESS!ENT Ass#ss$#nt It#$ omeo-) a++ignmen+ Ca+e ?nal+i+ .ide-m #aminaion Final #aminaion

;#%"ht != 10= 1!= 30= 40=

7ARTICI7ATION


HO!E;ORK 

The-e a-e fi5e homeo-) a++ignmen+ in oal, ih each couning "= of ou- comp-ehen+i5e e5aluaion( The due dae of each a++ignmen i+ +hon on cou-+e +chedule( 2ae +u'mi++ion i+ no accepa'le( EA!INATIONS

Boh mide-m and final eaminaion+ a-e clo+ed'oo) eaminaion+( No ma)eup eaminaion ill 'e  p-o5ided( .ide-m eaminaion ill co5e- opic+ f-om ee) 1 o ee) , hile final eaminaion ill co5e-  he -e+ of opic+ in-oduced( CASE ANA.YSIS

The-e i+ one ca+e anal+i+ o 'e done in g-oup+, ih e ach g-oup con+i+ing of no mo-e han 4 +uden+( The li+ of g-oup mem'e-+ +hould 'e +u'mied o he in+-uco- o- eaching a++i+an '  he end of he 3-d ee) h-ough email( .EARNING !ATERIA.S

"

1( "( 3(

Re;ui-ed e'oo): >o-ng-en/@aa-/Ra8an ( 1*th E%t%on(
FEE/ACK FOR EVA.UATION

uden+ a-e a-ml elcomed o +end hei- commen+/feed'ac) o he cou-+e in+-uco-( The channel+ include: D1E email+ o he in+-uco- D"E appoinmen ih he in+-uco- and D3E fo-mal CT# ee-ci+e( ACA/E!IC HONESTY AN/ 7.AGIARIS!

The Chine+e ni5e-+i of >ong Gong place+ 5e- high impo-ance on hone+ in academic o-) +u'mied  ' +uden+, and adop+ a polic of  ?#'o tol#'anc# on cheaing and plagia-i+m( ?n -elaed offence ill lead o di+ciplina- acion including e-minaion of +udie+ a he ni5e-+i( ?enion i+ d-an o ni5e-+i  polic and -egulaion+ on hone+ in academic o-), and o he di+ciplina- guideline+ and p-ocedu-e+ applica'le o '-eache+ of +uch polic and -egulaion+( ee hp://(cuh)(edu(h)/polic/academichone+/ fo- deail+(

COURSE SCHE/U.E ;##@ *ee) 1: ep 10

*ee) ": ep 1

*ee) 3: ep "4

*ee) 4: Oc 1 *ee) !: Oc 

*ee) : Oc 1! *ee) : Oc ""

*ee) : Oc "9

*ee) 9: No5 ! *ee) 10: No5 1"

*ee) 11: No5 19

To5%cs Co+ allocaion, Cu+ome-  p-ofia'ili anal+i+, and +ale+5a-iance anal+i+ ?llocaion of +uppo- depa-men co++, common co++, and -e5enue+ Co+ allocaion: 8oin p-oduc+ and 'p-oduc+

Cha5t#' 14

1!

1

Su""#st# E9#'c%s#s 143" 1433 1!1 1!1 1!19 DTo 'e +u'mied, due  on 5:00pm of Sep 25 E

1"1 1"  DTo 'e +u'mied, due  on 5:00pm of Oct 9 E

Cas# stuy

Cas# ass%"n#0 G'ou5 fo'$#0

Canc#ll# u# to Nat%onal /ay <-oce++ co+ing 1 1"1" DTo 'e +u'mied, due  on poilage, -eo-), and +c-ap 5:00pm of Oct 16 E 130131 poilage, -eo-), and +c-ap 1 13113""13"41330 (To be submitted, due on <-icing deci+ion+, a-ge 13 5:00pm of Oct 30 ) co+ing, p-oduc lifeccle co+ing -aeg, 'alanced +co-eca-d, 1"301"31 DTo 'e 1" and +-aegic p-ofia'ili +u'mied, due on 5:00pm anal+i+ of Nov 13E !%t#'$ E9a$ &No: *( ;#Balanced +co-eca-d: ;uali, 19 1930 1934 ime, and he heo- of "0" "0"9 con+-ain DTo 'e +u'mied, due on 5:00pm of Nov 27 E An5eno- .anagemen, %u+ "0 inTime, and implified Co+ing .ehod+

3

*ee) 1": No5 " *ee) 13: @ec 3


"3

"3"1"3"! "13""13! DTo 'e +u'mied, due on Capial 'udgeing and co+ "1 5:00pm of Dec 5E anal+i+ /#c +23B F%nal E9a$ ;##@s Cas# analys%s u# 6y /#c 3)( 2)1

4