Brief Course Description
1. Course Title:
ACCA-F5
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC507242
4. Credits:
3
5. Course Objectives:
The objective of the course "ACCA_Performance Management 2 (ACCA-F5)" is to develop students' knowledge and skills in applying management accounting techniques to process quantitative and qualitative information for planning, decision-making, performance evaluation, and control.
The course provides a deeper understanding of costing and specialized management accounting techniques, enabling students to engage with advanced methods and tools in the field. It builds upon the knowledge acquired from the "ACCA Management Accounting (ACCA-F2)" course, particularly in the area of overhead cost treatment, ensuring that students consolidate and expand their management accounting skills essential for real-world business environments.
The course aims to establish a comprehensive foundation, fostering analytical thinking and the effective application of management accounting techniques to manage and optimize business operations.
6. Brief Description of Course Content:
The aim of the course is to develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation, and control.
The course introduces more specialised costing and management accounting topics. There is some knowledge assumed from Management Accounting (MA) – primarily overhead treatments. The objective here is to ensure students have a broader background in management accounting techniques.