Joseph KK Ho's work diary

Management accounting lecture   March 7 topics On flexible budgeting variance analysis and overhead variances  1. File name: Management accounting note on flexible budgeting (10 pages). 2. File name: "Management accounting overhead variances formulas and illustrations" ** a video on variable overhead variances ** a video on fixed overhead variances ; another fixed overhead variance analysis  (spending variance). On responsibility centres 1. File name of "Part 5: MA notes responsibility centres" 2. File name "Mgt Accounting note on responsibility accounting illustrations" Video: performance evaluation and responsibility centres Slides: controllable cost   1; controllable cost 2.  On performance measurement 1. File name: "Management accounting note on performance measurement an illustration". 2. File name: "Part5MA note on management control system" 3. File name: "Management accounting note on financial performance

Management accounting Feb 28 tutorial-lecture 2018 I. Tutorial: 6:30-7:00pm To review 2 videos on variance analysis: on variance types ; direct materials price variance . Return marked mid-term test exam papers for own checking II. Lecture: 7pm to 10pm Return  marked mid-term test exam papers  for own checking Topic 1: to review answers of mid-term test Topic 2: to brief on assignment 2 If time allows: to review the lecture note of  "MA note on standard costing - variance analysis" again. Study materials related to assignment 2 Videos: flexible budget variance analysis: a brief overview ; direct material variances ; on markup and margin / on return on investment (ROI) ; on high-low method ; on contribution margin .

Management accounting tutorial   Feb 25 1. To do the following exercises: File: "Exercises on quality costing" File: "Part 2 exercises flexible budget" 2. Some videos to review: Master budget process Introduction to flexible budget Zero-based budgeting  (basic ideas); criticisms of ZBB 3. To review the note of "MA note of standard costing variance analysis" again.  

Management accounting lecture-toturial Feb 21 : session agenda 1. Tutorial 6:30-7:00pm:  Review of lecture 14 notes on variance analysis, e.g. variable overhead spending and efficiency variances ; on efficiency variance formula ; fixed overhead volume variance / self-study/ or review videos on cost of quality / period cost / inventoriable cost vs period cost ; a slide on inventoriable cost ; 2 slide on period cost  (a); (b) ; a slide on cost of quality . 2. Lecture:7:00-7:30pm Review of lecture 14 note on variance analysis/ self-study; or review videos on contribution margin ratio / contribution margin ; also refer to the slide on contribution margin ratio . 3. 7:30pm - 9:30pm (2-hour test) Mid-term test 4. 9:30pm to 10:00pm Video study on standard costing variance types / material variances  (causes) / labour rate variance / l abour efficiency variance .

Applied Research Methods  teaching plan  (30 hours), 2018 : Intake 37 & 10 (Full) (JKKH) dated: Feb. 9, 2018 Briefing session (no class provided):  session notes  {re-used notes} [Feb. 27] Synopsis form due date: April 24 Proposal due date: June 12 Dissertation report due date: Sept. 4 Session (3 hours each) Topics Readings/ activities 1.         On research proposal and research methodology O Feb 26 (Monday): 7-10pm 1.         Nature and skills required for formulating dissertation proposal 2.         Basic nature on research process 3.         Introduction of local university theses portals to access dissertation reports with local contents ·         Saunders  et al . (2012: section 1.2: The nature of research; 1.3: business and management research; 1.4: the  research process). ·         The HKU Scholars Hub (url address:  https://hub.hku.hk/advanced-search?location=thesis ). Lecture 1 m

Applied Research Methods  teaching plan  (30 hours), 2018 : Intake 36 & 37 (sv group) (JKKH) dated: Feb. 9, 2018 Briefing session (no class provided):  session notes  {re-used notes} [Feb. 27, 2017] Synopsis form due date: Mar. 18 Proposal due: April 16 Dissertation report: Jan 19 Session (3 hours each) Topics Readings/ activities 1.         On research proposal and research methodology O Feb 27 (Tue): 10-13pm 1.         Nature and skills required for formulating dissertation proposal 2.         Basic nature on research process 3.         Introduction of local university theses portals to access dissertation reports with local contents ·         Saunders  et al . (2012: section 1.2: The nature of research; 1.3: business and management research; 1.4: the  research process). ·         The HKU Scholars Hub (url address:  https://hub.hku.hk/advanced-search?location=thesis ). Lecture 1 materials