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MA2: 成本管理和财务 (Managing Cost and Finance)

MA2: 成本管理和财务 (Managing Cost and Finance)

课程大纲 (Course Contents):

 

A Management information

1. Management information requirements

2 Cost accounting systems

3 Cost classification

4. Information for comparison

5. Reporting management information

 

B Cost recording

1. Accounting for materials

2. Accounting for labour

3 Accounting for other expenses

 

C Costing techniques

1. Absorption costing

2. Marginal costing

3 Job and batch costing

4 Process costing

5 Service costing

 

D Decision making

1. Cost-volume-profit analysis

2. Factors affecting short term decision making

3. Principles of discounted cash flow

 

E Cash management

1. Nature of cash and cash flow

2. Cash management

3. Cash budgets

4. Investing and financing

  • 要求 (Entry Requirement):

    MA1: 管理信息 Management Information 或其他同等资格

    MA1: Management Information or other equivalent qualifications).

  • 课程长度 (Course Duration):

    4个月 (4 months)

    每星期1次课 / once per week

  • 语言 (Language Media):

    中英文授课.

  • 课程表 Classes Schedule:

    MA2: 成本管理和财务Managing Cost and Finance : Commencing on Tue, 14 Nov 23 @8:30pm-10pm, 每星期1次课, 总数4个月

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