Rhedir gan Bangor Business School - (Changsha)

20.000 Credyd neu 10.000 Credyd ECTS

Semester 1 a 2

Trefnydd: Ms Wendy Ashurst

To develop knowledge, understanding and computational skills in the application of a range of management accounting techniques and their role within an organisation.

Costing, budgets and pricing; Throughput account; Budgetary systems; Advanced standard costing; Performance measurement; Working capital management; Application of advanced management accounting techniques in organisations.

ardderchog

A- to A+ (70%+): Outstanding performance. The relevant information accurately deployed. Excellent grasp of theoretical/conceptual/practice elements. Good integration of theory/practice/information in pursuit of the assessed work's objectives. Strong evidence of the use of creative and reflective skills.

da

B- to B+ (60-69%): Very good performance Most of the relevant information accurately deployed. Good grasp of theoretical/conceptual/practical elements. Good integration of theory/practice/information in pursuit of the assessed work's objectives. Evidence of the use of creative and reflective skills.

trothwy

D- to D+ (40-49%): No major omissions or inaccuracies in the deployment of information/skills. Some grasp of theoretical/conceptual/practical elements. Integration of theory/practice/information present intermittently in pursuit of the assessed work's objectives.

C- i C+

C- to C+ (50-59%): Much of the relevant information and skills mostly accurately deployed. Adequate grasp of theoretical/conceptual/practical elements. Fair integration of theory/practice/information in the pursuit of the assessed work's objectives. Some evidence of the use of creative and reflective skills.

1. Understand and apply a range of specialist cost and management accounting techniques

2. Describe the application of a variety of budgetary systems in various organisational.

3. Understand and apply management accounting techniques used in planning, control and decision-making within organisations.

4. Calculate and explain basic and advanced variances in a standard costing system, including mix and yield and planning and operational variances.

5. Discuss the measurement of organisational and divisional performance in the private and public sectors, including an explanation of the effect of transfer pricing methods upon organisational and divisional decision making.

6. Identify how management accounting can provide support for corporate strategic aims.

Math	Enw	Disgrifiad	Pwysau
	Examination S1		45.00
	Examination S2		55.00

		Oriau
Private study	Private Study to review module material from lectures, further reading from textbooks and the internet, plus practice numerical questions	154
Lecture	One 2-hour lecture per week.	40
Workshop	3 one hour workshops per semester for practicing questions	6

• Llythrennedd - Medrusrwydd mewn darllen ac ysgrifennu drwy amrywiaeth o gyfryngau
• Rhifedd - Medrusrwydd wrth ddefnyddio rhifau ar lefelau priodol o gywirdeb
• Hunanreolaeth - Gallu gweithio mewn ffordd effeithlon, prydlon a threfnus. Gallu edrych ar ganlyniadau tasgau a digwyddiadau, a barnu lefelau o ansawdd a phwysigrwydd
• Archwilio - Gallu ymchwilio ac ystyried dewisiadau eraill
• Adalw gwybodaeth - Gallu mynd at wahanol ac amrywiol ffynonellau gwybodaeth
• Dadansoddi Beirniadol & Datrys Problem - Gallu dadelfennu a dadansoddi problemau neu sefyllfaoedd cymhleth. Gallu canfod atebion i broblemau drwy ddadansoddiadau ac archwilio posibiliadau
• Rheloaeth - Gallu defnyddio, cydlynu a rheoli adnoddau (dynol, ffisegol ac/neu ariannol)
• Dadl - Gallu cyflwyno, trafod a chyfiawnhau barn neu lwybr gweithredu, naill ai gydag unigolyn neu mewn grwˆp ehangach

Rhestrau Darllen Bangor (Talis)

http://readinglists.bangor.ac.uk/modules/asb-2707.html

Rhagofynion

• ASB-1170: Mgmt & Financial Accounting

Gorfodol mewn cyrsiau:

• N405: BSc Accounting & Finance (Bangor College, China) year 2 (BSC/AFBC)