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Đại học Kinh tế Quốc dân

207 Giải Phóng,Bạch mai, Hà Nội, Việt Nam

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QTTH1116 — Quản trị chi phí kinh doanh | Chương trình đào tạo NEU

QTTH1116 — Quản trị chi phí kinh doanh

Credits
3
Self-study hours
105
Showing intake
K66-2024
Requested intake
K68

Course description

Business Cost Management is a scientific discipline that helps learners understand how to collect, process, and refine economic information within the enterprise to serve as a basis for business management decisions and cost control within the enterprise. The course provides learners with knowledge and skills in two main areas: calculating and managing business costs within the enterprise to support managers in decision-making.

Main content

- General overview of business cost management

- Calculation of business costs

- Using business cost information for business decision-making

- Business cost control

Course requirements

Class attendance regulations

- Students must fully attend all class sessions. If the number of absences exceeds 20% of the total class hours of the course (for any reason whatsoever), the student must re-register for the course.

- Students must arrive at class on time. One absence will be counted when: (i) the student is late 3 times; or (ii) the student leaves the class before the session ends.

- A student who does not attend a test session will receive a score of 0 (zero) for that test.

- A student is eligible to take the final exam/end-of-course exam if their attendance score (10%) reaches 5 points or higher (on a 10-point scale).

- Method for assessing the attendance score: see Appendix 2, Rubric 1.

Classroom behavior regulations

- The course is conducted on the principle of mutual respect between learners and instructors. Any behavior that affects the teaching and learning process is strictly prohibited.

- Making noise that disturbs others during the learning process is absolutely prohibited.

- Eating, drinking, chewing gum, and using devices such as mobile phones or music players during class is absolutely prohibited.

- Laptops and tablets may only be used for the purpose of taking lecture notes and performing calculations in support of the lecture and exercises; they must absolutely not be used for any other purpose.

11. SYLLABUS ADJUSTMENT TIME (Syllabus Adjustment Time)

June 2024

APPENDIX 1: FINAL EXAM MATRIX

The exam is generated from the exam question bank (in accordance with the current decision of the Rector. Each question in the pool is mapped to a corresponding level of cognition on the Bloom scale.

General form of the exam matrix:

Format: Multiple-choice exam

Duration: 60 minutes

Number of questions: 40 questions.

The overall result is rounded to 0.5

Weight of the exam score in the course grade: 50%

Multiple-choice exam matrix

Level: 3

Each question is worth 0.25 points.

Appendix 2. RUBRICS

Rubric 1. Assessment of the attendance score

Weight in the course grade: 10%

Assessed across 7 seminar sessions.

* Note: 10+ : may be considered for adding bonus points to the 40% assessment score when the attendance score is 10.

Criteria for assessing participation in discussion

CLOs of the attendance assessment

Rubric 2. Assessment of the major assignment

Weight: 20% (the first component of the 40% assessment score)

Assessed through the results of the group assignment

Rubric 3. Individual test

Weight: 20% (the second component of the 40% assessment score)

Total number of questions: 40 questions, each worth 0.25 points.

Duration: 60 minutes

Learning outcomes and assessment

The training management system automatically assesses the level of CLO attainment according to the University's general algorithm. The course learning outcomes are assessed by students and the University after the end-of-course exam.

Lecturers

  • Dr. Nguyen Thu Thuy
  • Assoc. Prof. Nguyen Thi Phuong Linh
  • Dr. Phan Thi Thanh Hoa
  • Dr. Nguyen Thi Hong Tham

Teaching plan

Week 1

Lecture 1. Introductory lesson Lesson 1: Overview of business cost calculation and management Fundamental concepts General issues of business cost calculation and management The necessity of business cost management Development process
References
Introductory lesson Slides of Lecture 1 Course syllabus Chapter 1 - Business Cost Management textbook
Activities
Introduction to the course Setting out learning requirements Lecturer teaches theory

Week 2

Seminar 1 - Discussion of the examples, questions, and exercises of Seminar 1 - Guidance on the method for completing the group assignment
References
Introductory lesson Slides of Lecture 1 Course syllabus Chapter 1 - Business Start-up textbook
Activities
Guidance on reading materials Guidance on finding materials Guidance on group work Dividing into working groups
Assessment
Level of participation Level of interaction Quality of answers

Week 3

Lecture 2. Lesson 2: Principles of business cost calculation Nature Methods and steps for calculating business costs Principles of business cost calculation
References
Slides of Lecture 2 Course syllabus Chapter 2 - Business Cost Management textbook Reference material No. 1
Activities
Students read the lesson before coming to class Lecturer teaches theory

Week 4

Seminar 2 - Discussion of the examples, questions, and exercises of Seminar 2
References
Slides of Lecture 2 Chapter 2 - Business Cost Management textbook
Activities
Introduction to the course Setting out learning requirements Guidance on reading materials Guidance on finding materials Guidance on group work Dividing into working groups
Assessment
Level of participation Level of interaction Quality of answers

Week 5

Lecture 3. Lesson 3: Calculating business costs by type Classification Calculating business costs by type
References
Slides of Lecture 3 Chapter 3 - Business Cost Management textbook

Week 6

Seminar 3 - Discussion of the examples, questions, and exercises of Seminar 3
References
Slides of Lecture 3 Chapter 3 - Business Cost Management textbook
Activities
Discussion of the cases and questions posed by the lecturer Doing exercises
Assessment
Level of participation Level of interaction Quality of answers in class and in exercises

Week 7

Lecture 4. Lesson 4. Basis for allocating common business costs 4.1. Principles of allocating common business costs 4.2. Forming business cost centers
References
Slides of Lecture 4 Chapter 4 - Business Cost Management textbook
Activities
Students read the lesson before coming to class Lecturer teaches theory Discussion of the cases and questions posed by the lecturer Doing exercises

Week 8

Seminar 4 - Discussion of the examples, questions, and exercises of Seminar 4
References
Slides of Lecture 3 Chapter 3 - Business Cost Management textbook
Activities
Discussion of the cases and questions posed by the lecturer Doing exercises
Assessment
Level of participation Level of interaction Quality of answers in class and in exercises

Week 9

Lecture 5. Lesson 5. Calculating business costs by center and by object 4.1. Calculating business costs by center 4.2. Calculating business costs by object
References
Slides of Lecture 5 Chapter 5 - Business Cost Management textbook
Activities
Students read the lesson before coming to class Lecturer teaches theory Discussion of the cases and questions posed by the lecturer Doing exercises

Week 10

Seminar 5 - Discussion of the examples, questions, and exercises of Seminar 5 - Presentation of the group assignment
References
Slides of Lecture 5 Chapter 5 - Business Cost Management textbook
Activities
Discussion of the cases and questions posed by the lecturer Doing exercises
Assessment
Level of participation Level of interaction Quality of answers in class and in exercises Assessment form with the criteria: (i) Content; (ii) Attractive format; (iii) Engaging, persuasive presentation; (iv) Level of cooperation in answering questions; (v) Presentation time

Week 11

Lecture 6. Lesson 6. Using business cost information for management decision-making 5.1. Decision-making and the business cost information needed for decision-making 5.2. The business decision-making problem
References
Slides of Lecture 6 Chapter 6 - Business Cost Management textbook Reference material No. 2
Activities
Students read the lesson before coming to class Lecturer teaches theory Discussion of the cases and questions posed by the lecturer Exercises

Week 12

Seminar 6 - Discussion of the examples, questions, and exercises of Seminar 6 - Presentation of the group assignment
References
Slides of Lecture 6 Chapter 6 - Business Cost Management textbook
Activities
Discussion of the cases and questions posed by the lecturer Doing exercises
Assessment
Level of participation Level of interaction Quality of answers in class and in exercises Assessment form with the criteria: (i) Content; (ii) Attractive format; (iii) Engaging, persuasive presentation; (iv) Level of cooperation in answering questions; (v) Presentation time

Week 13

Lecture 7. Lesson 7. Evaluating and controlling the business costs of activities 7.1. Planning business costs 7.2. Evaluating business costs 7.3. Measures to reduce business costs
References
Slides of Lecture 7 Chapter 7 - Business Cost Management textbook Reference material No. 1
Activities
Students read the lesson before coming to class Lecturer teaches theory Discussion of the cases and questions posed by the lecturer

Week 14

Seminar 7 - Discussion of the examples, questions, and exercises of Seminar 7 - Mid-term test
References
Slides of Lecture 7 Chapter 7 - Business Cost Management textbook Reference material No. 1
Activities
Discussion of the cases and questions posed by the lecturer Doing exercises
Assessment
Level of participation Level of interaction Quality of answers in class and on the test

Week 15

Review and presentation of the group assignment
References
Business Cost Management textbook
Activities
Student groups present and answer questions The lecturer and class members pose questions and give comments
Assessment
Assessment form with the criteria: (i) Content; (ii) Attractive format; (iii) Engaging, persuasive presentation; (iv) Level of cooperation in answering questions; (v) Presentation time
Final exam
Activities
Students take the exam according to the schedule
Assessment
According to the exam requirements