《PerformanceManagement》课程教学大纲.docx

OverseasChineseCollege–CourseSyllabusPagePAGE1ofNUMPAGES8

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CapitalUniversityofEconomicsandBusiness

OverseasChineseCollege

CourseSyllabus

YearandSemester

Fall(Sophomore)

CourseName

PerformanceManagement

CourseCode

ACCAF5

CourseType

?GeneralEducation(Required)?GeneralEducation(Elective)

?BasicDisciplinaryCourse?ProfessionalCourse(Required)

?ProfessionalCourse(Elective)?ProfessionalCourse(Expanded)

CourseCredits

4

CourseHours

64

Prerequisites

ACCAF2

Instructor

ContactInformation

OfficeHour

LearningCentre

Grade/Section

CourseTime/Place

Textbook

ACCAPerformancemanagement(PM),ForexamsinSeptember2019,December2019,March2020andJune2020,12thedition.BPPlearningMediaLtd,ISBN9781509724055.

ReferenceBook

ACCAPerformancemanagement(PM),ValidforSeptember2019,December2019,March2020andJune2020.KaplanPublishingUK,ISBN978-1-78740-379-0.

CourseDescription

?Developstudents’knowledgeandskillsintheapplicationofmanagementaccountingtechniques.Itcoversanumberofspecialisttechniques,decisionmaking,budgetingandstandardcosting,concludingwithhowbusinessperformanceshouldbemanagedandcontrolled.

?PMisthemiddleexaminthemanagementaccountingsectionofthequalificationstructure.ManagementAccounting(MA)concernsjusttechniquesandAdvancePerformanceManagement(APM)thinksstrategicallyandconsidersenvironmentalfactors.PMrequiresstudentstobeabletoapplytechniquesandthinkabouttheirimpactontheorganization.

StudentLearningObjectives

Aftercompletingthiscourse,studentswillbeableto:

Knowledge:

?Identifytheinformation,systemsanddevelopmentsintechnologyrequiredfororganisationstomanageandmeasureperformance.

?Explainandapplycostaccountingtechniques.

Capability:

?Selectandappropriatelyapplydecision-makingtechniquestofacilitatebusinessdecisio