Brief Course Description
1. Course Title:
Public Sector Organization Budgeting and Performance Measurement
2. Language of Instruction:
Vietnamese
3. Course Code:
ACC507294
4. Credits:
3
5. Course Objectives:
The course of Public Sector Organization Budgeting and Performance Measurement equips students with knowledge and skills in budgeting and performance measurement of public sector entities, thereby contributing to improvement of the entity's operational efficiency. The course also helps students develop a proactive attitude in researching and updating legal regulations to ensure compliance in budgeting; proactively propose methods and measures to evaluate performance and suggest tools to improve performance to the head.
6. Brief Description of Course Content:
The course of Public Sector Organization Budgeting and Performance Measurement introduces students to knowledge about budgeting in the public sector such as budgeting content, approaches to budgeting, revenue and expenditure budgeting process and budget presentation standards. In addition, this course also equips students with knowledge about performance measurement in the public sector such as performance measures, performance reporting standards. Furthermore, this course also introduces students to some management tools to help improve performance such as Total Quality Management, Customer Relationship Management, Activity-Based Costing and Balanced Scorecard.
The course of Public Sector Organization Budgeting and Performance Measurement inherits the knowledge of the courses of Public Accounting and Financial Mechanism, Public sector Accounting and Accounting for Non-business Organizations that students have previously studied, equipping students with advanced knowledge to help them perfect their professional competence in the field of public sector accounting.