MBA Online

Faculty of Business and Accountancy University of Malaya

Faculty : Business and Accountancy
Department : Management Accounting and Taxation
Programme of Study : Bachelor of Accounting
Course Code : CTEA2217
Course Title : Management Accounting II
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CTEA1113 Management Accounting I
Learning Outcomes : At the end of this course, students should be able to:
1. Explain the basic concept of CVP analysis and its application in
business decision making.
2. Apply various techniques of budgeting and discuss their role in
planning, control and decision making.
3. Apply standard costing technique and interpret variances, including
planning and operational variances for control purposes and utilise
appropriate computer software to assist decision-making.
4. Apply the concept of relevant costs and revenues in decision making.
5. Use various techniques in capital investment decisions including
accounting rate of return, payback; discounted payback, discounted
cash flow techniques, and effect of inflation and taxation.
Synopsis of Course Contents : This course introduces application of techniques in the analysis of relevant
data to provide information for managerial planning and control, and
decision making. The topics covered include cost-volume-profit analysis,
budgeting and budgetary control, standard costing and variance analysis,
and managerial short-term and long-term decision making, with ethical
issues addressed.
Assessment : Continuous Assessment: 40%
Final Examination : 60%

College of Graduate Study in Management at Khon Kaen University

900 712 Accounting for Business Decision
Using internal accounting system to measure and evaluate business performance; Budgeting process; The behavior of costs; Product costing systems; Cost-Volume-Profit analysis; Using accounting information for decision-making, corporate planning and corporate control.

ICS , Graduate School of International Corporate Strategy

[Term 3] Negotiation (S. Akutsu) (2009/Term 3&4 (Spring&Summer))

The goal of this course is to enable students to be more effective negotiators. In many situations, such as transactions between suppliers and buyers, deals between venture capitalists and entrepreneurs, conflicts between management and unions, and alliances between two firms, different parties typically have different interests, perceptions, and values; thus, negotiation skill is a key factor for success.

The course will provide a brief introduction of game theory, behavioral decision-making theory, and social psychology, which are fundamental to effective negotiation. The course will also emphasize practice so that students will have a chance to test theories and understand them based on hands-on negotiation experience.

Since this is a relatively short, basic course, the focus is limited. The focus is to provide a conceptual framework, which will help students analyze problems, and to provide a general approach, which will help students reach successful outcomes. Thus, while the course will draw on examples from a variety of contexts, each situation may be simplified to clarify the point at the cost of discussion of details. Students are encouraged to apply what they have learned in this course to real, complex situations, such as job hunting, negotiation with venture capitalists, etc.
Course Structure

In the first session, the course overview, some basic concepts and negotiation frameworks will be presented. Thereafter, students will go through different kinds of negotiation exercises, such as developer-tenant negotiation, cross-cultural joint-venture negotiation, and negotiation for corporate change. The last session will synthesize what has been learned to wrap up the course.
Teaching Method

While this course will be primarily exercise oriented, lectures, videos and guest speaker sessions will be effectively combined to teach both theory and practice. On top of participation, each exercise will typically require students to be well prepared before negotiation, and to reflect on and discuss key lessons after negotiation. Lectures by the instructor and insights of guest experts will help students better prepare and reflect on negotiation exercises.

Service Marketing (EKM 3110)

This course examines the differences between the marketing concept for services and tangible goods. It explains the relevant three main models for the service marketing activities; service triangle, service marketing mix and gaps model from the service quality. With special reference to these models, students are expected to analytically investigate challenges faced by service firms and hence to be able to develop services marketing strategies and tactics for gaining competitive advantage. The objective of this course is to provide students with an understanding of decision-making processes performed by marketing managers in service firms. Students are expected to acquire basic knowledge to assist decision making related to: managing consumers’ expectations and perceptions; efforts of building consumer relationship and service recovery; efforts of collaborating strategies with design and service standards; efforts of developing service performance, service promises, and minimizing service gaps.

Decision Support Systems (EKA 4403)

This course provides an introduction to Decision Support Systems (DSS), Group Decision Support Systems (GDSS), Expert Systems (ES), and Artificial Neural Network (ANN). The overall technology is known as management Support Systems, which is a collection of computer technology designed to support managerial decision-making. The course also present the latest trends and progress in computer technology that lead to continual development of the structure and management of business organizations.

Hong Kong University of Science and Technology (HKUST)

Part Time MBA Curriculum

The HKUST MBA curriculum is designed to develop your ability to operate successfully in a global economy, and manage effectively in the Asian context. There are two main components: required cores (~65%) and advanced electives (~35%).

Required Cores
The required cores cover areas in
Accounting,
Economics,
Finance, Marketing,
Operation Management,
Organization Behavior,
Strategy, Communications,
Business Laws and Ethics.
They are arranged in three tiers - foundation,
function, and integration - to provide a foundation for further study in chosen areas.

Advanced Course
The advanced electives comprise over 35% of the HKUST MBA curriculum, allowing participants to strengthen their expertise in chosen areas.

Course Delivery and Assessment
Course delivery methods range from lectures, discussions, seminars and case analysis to simulation, individual and group projects, and presentations. Assessment may include class participation, individual assignments, group projects and presentations, quizzes and exams, depending on the nature of the course. Faculty members select the appropriate mix of delivery and assessment for the best teaching results.

The language of instruction is English.

Required Coures
The required cores are arranged in three tiers - foundation, function and integration. These provide fundamental management knowledge and a foundation for further study in chosen areas.

Foundation Cores
Financial Accounting Foundations
Helps you master the art of accounting, from reading and analyzing financial statements to understanding incentives in selecting different accounting methods.

Introductory Statistics for Business
The statistical concepts essential to business decision-making. Covers probability models, sampling and estimation, hypothesis testing, correlation and regression.

Managerial Accounting Foundations
Applications of management accounting concepts and principles that help firms make value-creating decisions. Real-world cases explore planning, control, investment, contracting and performance evaluation.

Managerial Communication
Improves communication skills with the focus on five critical areas: active listening, productive meetings, professional interviewing, high-impact presentations and effective writing. Uses group work, simulations and role-play.

Managerial Microeconomics
Introduces the economic concepts and tools every manager must understand: demand and supply, monopoly and competition, pricing policy and game theory. Cases and project work focused on decision-making applications.

Managerial Problem Solving
The first core course hones your skills in problem-solving, case analysis and presentation, team-building and leadership. Includes dynamics of group decision-making and provides personal insights through assessment of leadership style and experiential learning.

Function Cores
Corporate Finance
Analytical framework for the major types of investment and financing decisions made by firms. Includes corporate investment decisions and how firms decide between alternative sources of financing.

Fundamentals of Information Technology Management
Application of IT to various business models and processes to create and sustain competitive advantages. Balanced perspective on opportunities and challenges, together with a sampling of technology.

Management of Organizations
Concepts of effective management and leadership in a rapidly changing world. Focuses on individual and group decision-making, effective motivation of employees, negotiating skills, managing organizational culture and directing change.

Marketing Strategy and Policy
Provides understanding of the decisions facing managers at the marketing operations level. Develops skills in marketing analysis, marketing mix strategies, monitoring and controlling marketing action plans.

Operations Management
Key concepts, tools and best practices related to managing operations in a globalized world. Examines process analysis, supply chain, inventory management and quality management.

Integration Cores
Business Law and Ethics
Builds understanding of the legal environment and sharpens legal sense for business decision-making. Looks at different legal systems on issues, such as contracts, corporate governance and conflict resolution in an international context.

China in the Global Economy
Develops understanding of the Chinese economy in a macroeconomic context, with frequent cross-cultural comparisons. Builds skills to anticipate changes in the macro economy and economic policy, and introduces tools to evaluate the impact of these changes on the business environment.

Strategic Management
Examines successful strategies to help firms achieve superior performance and create value for shareholders. Analysis of competitive advantage a central theme

Advance Course
Advanced courses provide students with more in depth knowledge which allow them to develop additional expertise in areas such as Information Technology Management, Operations Management, Marketing and Financial Services.

Below are samples of advanced courses offered for Shenzhen MBA program in recent years (subject to change by the program office):
Business Optimization
Global Supply Chain Management
Global Macroeconomics
Investment Analysis
International Management
Business Simulation Game

Being one of China’s 30 experimental universities for EMBA education approved by the State Council Office of the Academic Degree Committee and the Ministry of Education, the EMBA Program of the School of Management is geared to the needs of high-level managers and executives in enterprises and government bodies with good education background and rich management experience. The EMBA Program aims to train the entrepreneurs and high-level professional managers with outstanding international strategic perspectives and overall decision-making and leadership ability.

Since the first class opened up in the second half of 2002, many entrepreneurs and top managers at home and abroad joined in the program. The participation of many private entrepreneurs features the program, constituting a valuable network of elites. The EMBA program is developing steadily and commits itself to building a platform for entrepreneurs and top managers for study, communication and interaction so as to train high-level management personnel with strategic perspectives that can meet the requirements and challenges of global competition.

Education in the EMBA program of the School of Management includes orientation, course learning, supervisor selecting, overseas study tour, and dissertation writing, etc. There are key courses and elective courses in the EMBA program. The supervisor is selected by a two-way system. And dissertations should be defended after anonymous review and evaluation. The key courses in the EMBA program include Corporate Strategy, Managerial Economics, Advanced Financial Management, Operations and Supply Chain Logistics Management, Organizational Behavior within Cross-cultural Context, Strategic Marketing, etc.

Objective of EMBA Program: To train leaders in economic construction and development
Guidelines of EMBA Program: To inculcate intensive operational knowledge