Joseph KK Ho's work diary

Management accounting Mar 25  tutorial topics Do revision on: Job costing (do exercises) Overhead allocation rate calculation Actual, Normal and Standard Costing May have time to do revision on transfer pricing Transfer pricing (do exercises) ABC (do exercises)

Formulation of housing imaginations with Soft Systems-based worksheets: an exercise on public housing The purpose of the exercise is to sensitize the analyst on various aspects on a housing imagination topic, e.g. public housing, to come up with a range of housing imaginations on a topic, e.g. public housing. The exercise is informed by the soft systems methodology of P.B. Checkland, notably the rich-picture building technique . The concepts noted in the checklist is reported in the mind-mapping article of JKK Ho. Exhibit 0: basic idea on rich-picture in soft systems methodology This rich-picture idea promotes awareness of soft complexity on a problem-situation involving a housing theme in a housing imagination investigation. Exhibit 1: master soft systems-based checklist form of ideas to study housing imaginations There will be a separate worksheet for each category of ideas as identified in Exhibit 1, i.e., on problem situation, stakeholders' concerns, stakeholde

Management accounting March 24 lecture topics 1. Pricing and target costing File: "Part 6 MA notes on pricing decisions" File: "Part 6 notes on target costing" File: "Management accounting pricing slides" File: "Management accounting target costing slides" A video on pricing . A video on target costing / a more detailed version . 2. Balanced scorecard File: "Part 5 MA notes on balanced scorecard" File: "Management accounting balanced scorecard slides" A video on balanced scorecard 3. Review exercises for exam revision: on quality costing A video: costs of quality .

Independent study tutorial   March 13/ 23 2018 (2-hour) Feedback on proposals reviewed: 1. Literature review quality * a video on literature review 2. On research objectives, research questions, and hypothesis statement formulation (including the notions of independent and dependent variables) 3. Doing literature search with university e-library 4. Issues with doing regression analysis with Excel 5. Preparing for coming oral presentation 6. Referencing and plagiarism concerns e-resource: FB independent study group

Management accounting March 21 topics Tutorial session : a video to review: on transfer pricing Transfer pricing: slides: basic idea in accounting terms ; overall cost structure ; transfer price rule conditions ; transfer price rule 1 ; transfer price rule 2 . Lecture topic: On relevant cost for decision-making File: "Part 6 notes on relevant cost" File: "Management accounting note relevance cost example" File: "Part 6 MA note on sunk cost" File: "Management accounting notes 2 illustrative cases on relevant cost" File: "Management accounting notes relevant cost make or buy example" File: "Management accounting note on opportunity cost" A video on a special offer case in relevant cost study. A video on sunk cost . A video on "what is relevant cost" .

Mgt accounting tutorial-lecture March 14 topics: 6:30 to 7:00: Review topics on performance measurement with video: Dupont Analysis ; ROI and residual income . 7pm to 10pm 1. Finish the topic on performance measurement 2. Another briefing on assignment 2; also do some study on material variance analysis . A slide on flexible budget variance . Also check additional assignment 2 guidelines . 3. On transfer pricing File: "Part 5 MA notes on transfer pricing" File: :Management accounting note on transfer pricing an example". Slides: basic transfer pricing rule ; effect of transfer price . Slide: cost curve analysis . Two introductory videos on transfer pricing  1; transfer pricing 2 . Another comprehensible video   (the one to review in class).

Management accounting   Mar 11 tutorial topics Key theme: overhead variance analysis Go through exercise on "Part 4 exercises overhead variance analysis questions" Videos on fixed overhead variance analysis  1; video 2 . Another video on variable overhead variance analysis .