MBA Online

Faculty of Business and Accountancy University of Malaya

Faculty : Business and Accountancy
Department : Marketing and Information Systems
Programme of Study : Bachelor of Business Administration
Bachelor of Accounting
Course Code : CBEB2103
Course Title : Production Management
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : None
Learning Outcomes : At the end of this course, students should be able to:
1. Demonstrate the basic understanding of production and operation
management.
2. Differentiate the different frameworks of production systems.
3. Apply the concepts of production functions in factory and service
management.
4. Identify current trends in production management.
5. Analyse techniques and models of decision making.
Synopsis of Course Contents : The course is divided into two parts. First part consists of the nature of
operation management, forecasting, product, process, and service design,
facility capacity, location and layout and operation technologies.The
second part consists of quality management, strategic allocation of
resources, project management, Just in Time and lean manufacturing,
production planning, inventory management, resource requirements
Planning: MRP, and employee productivity
Assessment : Continuous Assessment: 50%
Final Examination : 50%

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%

Faculty of Business and Accountancy University of Malaya

Faculty : Business and Accountancy
Department : Financial Accounting and Auditing
Programme of Study : Bachelor of Accounting
Course Code : CAEA2218
Course Title : Auditing Principles
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CMEA2216 Accounting Information System
Learning Outcomes : At the end of this course, students should be able to:
1. Explain the nature and fundamental concepts of auditing with emphasis
on external auditors.
2. Distinguish auditor’s and management’s objectives, responsibilities
on audit of financial statements.
3. Describe the relevant statutory and regulatory requirements in the
Malaysian auditing environment.
4. Apply relevant audit procedures and practical aspects of audit to
transaction cycles and items of balance sheet and income statement.
5. Apply code of ethics and professional standards (MIA By-Laws) in
auditing.
Synopsis of Course Contents : This course provides the foundation for auditing. It discusses the roles of
external auditors and related professional bodies, audit planning, types
of audit evidence, internal control evaluation, transaction cycles such as
sales and collection, purchase and payment and inventory. Students will
also be exposed to relevant ethical issues.
Assessment : Continuous Assessment: 40%
Final Examination : 60%

Faculty of Business and Accountancy University of Malaya

Business and Accountancy
Department : Management Accounting and Taxation
Programme of Study : Bachelor of Accounting
Course Code : CTEA3227
Course Title : Management Accounting III
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CTEA2217 Management Accounting II
Learning Outcomes : At the end of this course, students should be able to:
1. Describe the evolution of management accounting in a business
environment.
2. Apply contemporary strategic management accounting techniques for
planning, control and decision making purposes.
3. Evaluate business performance using appropriate performance
measures.
4. Apply transfer pricing and assess its impact on decentralized
organizations.
5. Evaluate motivational, behavioural and ethical issues in strategic
planning, control and decision making and understand current issues
in Management Accounting.
Synopsis of Course Contents : The course discusses evolution of management accounting and different
techniques of strategic management accounting in contemporary business
environment. The topics covered include performance evaluation,
management control, motivational, behavioural and ethical issues as well
as recent developments in management accounting.
Assessment : Continuous Assessment: 40%
Final Examination : 60%

College of Graduate Study in Management at Khon Kaen University

900 772 Quality Management
Evolution, principle and concept of the word “quality”. Philosophy and concepts of quality management, including quality planning and control for productivity improvement and cost reduction through various statistical techniques and other quality control devices.

College of Graduate Study in Management at Khon Kaen University

900 715 Human Resource Management and Development
Concepts relate to organization, organizational behavior and human resource management and development. Human resource planning, job analysis and job designs. Recruitment and assignment. Training and developing human capability in learning organization. Management of personnel appraisal system. Management of reward system. Trends in global human resource management. Managing differences in human resources in organization.

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.

Information Technology Management
This course will explore the role of information technology (IT) in a corporate environment, and its potential for revolutionizing corporate management. Students will be introduced to methods for e-business planning and gain practical skills in developing an e-commerce site.

ICS , Graduate School of International Corporate Strategy

[Term 2] Innovation & Competition (E. Osono) (2008/Term 1&2 (Fall&Winter))

As successful innovation results in growth and better profitability, it is on the top of corporate executives’ most important agendas. However, there are some popular misunderstandings about innovation. The first is to consider only product innovation such as the iPod as an innovation opportunity. The reality is that you can innovate in various areas such as product, process, organizational design, and strategy. Hence, innovation is relevant not only to those companies in technology intensive industries, but to most of all companies. The second is to consider that when innovation happens, it is unpredictable whether it sells or not. Yes, we hear many stories about wrong sales projections of innovative products such as personal computers. However, there are several factors that scholars identified and if you apply them to your own innovation, you can improve the likelihood of success. The third is to believe that innovative attackers suddenly appear and you can not do anything about it. This is not true either. Scholars have found that there are several typologies of innovation and certain types of innovation benefit certain types of companies. Learning those lessons from history will help you to be more effective attackers, as well as being better incumbents in fighting against them.

This course builds on Module 3 (Competitive Dynamics) of the Competitive Strategy Course offered in Term 1 and broadens your understanding of the dynamics of competitive strategy brought about by innovation, where market, technology, and the rules of the game emerge or change. It tries to answer such questions as “which innovations are more likely successful?” “how can a firm win the competition with innovation?”; more particularly, “how can a firm make a profit with innovation?” “why do certain types of companies lose the competition when faced with certain types of innovation?,” and “how should I plan and make decisions within the context of the uncertainties of innovation?” To answer these questions such frameworks as diffusion of innovation, disruptive innovation, architectural innovation, de facto standard war, discovery driven planning, and scenario planning will be introduced.

The course investigates management issues in large, established companies as well as in small, start-up companies, in other words, from the view point of incumbent firms as well as that of new entrants and attackers. This course will take a general manager’s perspective. It does NOT require students to have an engineering background. Indeed, we will focus on issues beyond engineering expertise.

The two innovation management courses in Term 2 (Innovation & Competition) and Term 4 (Innovation & Organization) are complementary since the Term 2 course focuses on strategy and Term 4 on organization. However, they are independent enough so that those students who take only one of the two courses will still learn effectively.
Course Structure

The course consists of three modules.
Module 1: Innovation’s impact on competition
Module 2: Strategic planning under uncertainty
Module 3: Integration

The first module will explain innovation’s impact on competition and possible strategies to take advantage of innovation and organizational resources. The second module will prepare you to develop strategy under uncertainty. The third module will ask you to develop your own strategy and action plans by using the lessons learned in the three modules.
Teaching Method

The course is case-oriented. Learning will take place from your own effort to apply concepts and frameworks to cases as well as comments from your fellow students. Also, student groups will choose their industry at the beginning of the course and will be asked to apply concepts and frameworks you learn in the course to analyze the industry and develop a strategy and action plan for one of the companies in that particular industry as a final paper. Concepts and frameworks will be introduced to you by short pre-readings and/or short lectures.

FINA2802F.G. Investments and portfolio analysis

Semester : 2
For Student of Year : 2

This course introduces students to the fundamental principles of investments and to major issues currently of concern to all investors. The concepts and skills developed from this course enable students to conduct a sophisticated assessment of current issues and debates covered by both the popular media as well as more-specialized finance journals. We emphasize on equity part and the main topics include: portfolio theory, equilibrium in capital markets, equity valuation, portfolio performance evaluation, and relevant institutional details. This course is essential to those planning to become an investment professional or a sophisticated individual investor.

Extra Information

Prerequisite: For students admitted to 1st year of study in 2005-06 or before: BUSI0016/FINA1002 Introduction to finance. For students admitted to 1st year of study in 2006-07 or after: FINA1003 Corporate finance.

Mutually exclusive course: STAT3806 Investment and asset management