Unit Index Number 11014 Hours per Week
4 hours
Weekly Tuition Pattern 1 x 2-hour lecture, and 1 x 2-hour tutorial Credit Value 25 credits
Pre-requisites Accounting (Managerial) 101/201 Unit Coordinators Dr Kenneth Ke
Associate Professor Alina Lee Unit Coordinators ’ email K.Ke@https://www.doczj.com/doc/d115428513.html,.au Alina.Lee@https://www.doczj.com/doc/d115428513.html,.au Contact Telephone Numbers 9266 7053 9266 2880
School Telephone & Fax Numbers 9266 7295 (tel) or 9266 7196 (fax) Website for Unit Materials https://www.doczj.com/doc/d115428513.html,.au Local Lecturer Charlie Koh John Kay
Local Lecturer’s email
C.Koh@https://www.doczj.com/doc/d115428513.html,.au John.Kay@https://www.doczj.com/doc/d115428513.html,.au
IMPORTANT NOTICE
The Unit Outline (this document) gives the student important information about the unit, aims, outcomes, syllabus, materials, timetable, program and assessment.
Note that important information relating to policies, expectations, examinations, copyright,
referencing, academic misconduct, plagiarism, assistance with communication skills, guidelines for assessment, and CV development is contained in the publication titled: Curtin A-Z 2010 Student Passport guide . This document is available for collection from CBS Student Services Office or can be accessed at https://www.doczj.com/doc/d115428513.html,.au/studentpassport .
You are required to be aware of, and fulfil, your responsibilities under the University's statutes, rules, policies and procedures so it is important that you review the content in Curtin A-Z 2010 Student Passport in detail.
CRICOS provider code 00301J
Curtin Business School School of Accounting
TABLE OF CONTENTS
UNIT INFORMATION (3)
1. Aims (3)
2. Outcomes (3)
3. Syllabus (3)
4. Materials (4)
5. Timetable of Classes (5)
6. Program (6)
7. Assessment (8)
8. General Information (10)
UNIT INFORMATION
1. Aims
The aims of this unit are to provide students with:
1. The necessary techniques to develop effective performance measurement and control
systems; and
2. The analytical skills to understand the behavioural implications of such systems.
2. Outcomes
2.1 Learning Outcomes
On successful completion of this unit, students should be able to:
1. Analyse the link between strategy, and planning and control systems;
2. Explain the role performance measurement and control systems play in planning and
controlling organisational activities;
3. Identify and justify an appropriate method of transfer pricing;
4. Evaluate and report a business?s financial and non-financial performance; and,
5. Identify, evaluate and justify compensation methods.
2.2Graduate Attributes and Professional Skills Outcomes
Employers worldwide want graduates who have developed effective professional skills and attributes.
The CBS graduate attributes and professional skills program includes communication (writing, interpersonal interactions and cultural awareness, and presenting), critical and creative thinking (problem solving and decision making), team work, IT literacy, information literacy, international perspectives and life-long learning.
On successful completion of this unit, students should be able to:
1.Engage confidently in interpersonal communication in one-to-one and in group contexts;
2.Identify problems, apply appropriate problem solving processes, arguments, critical and
creative thinking;
3.Identify, implement and evaluate strategies for the resolution of problems; and,
4.Justify a decision using logical argument.
3. Syllabus
i.Introduction to Management Control Systems
ii.Industry and Organizational Analyses
iii.Business and Corporate Strategies
iv.Responsibility Accounting and Variance Analysis
v.Transfer Pricing
vi.Performance Measurement
https://www.doczj.com/doc/d115428513.html,pensation
4. Materials
4.1 Texts
Hilton, R.W., 2009, Managerial Accounting, 8th edition, McGraw-Hill (ISBN: 978-0-07-352692-8)
4.2 Readings
These readings are available through E-Reserve from the Curtin Library Website:
https://www.doczj.com/doc/d115428513.html,.au/F/?local_base=cur30www&func=find-b-0
AG-1: Anthony, R.K. and Govindarajan, V. (2007) Management Control Systems, 12th edition, McGraw-Hill Irwin (Chapter 2 – Understanding Strategies, pp. 53-97).
AHM-1: Anthony, R.K., Hawkins, D.F. and Merchant, K.A. (1998) Accounting: text and cases, 11th edition, McGraw-Hill Irwin (Chapter 22 – Control – The Management Control Environment, pp. 702-705).
AHM-2: Anthony, R.K., Hawkins, D.F. and Merchant, K.A. (1998) Accounting: text and cases, 11th edition, McGraw-Hill Irwin (Chapter 23 – Control – The Management Control Process, pp. 734-736, 742-747).
GNB-1: Garrison, R.H., Noreen, E.W., & Brewer, P.C., (2008), Managerial Accounting, 12th edition, McGraw-Hill Irwin (Chapter 12 – Segment Reporting and Decentralization, pp 516-518).
HMS-1: Hilton, R.W., Maher, M.W., and Selto, F.H., (2006). Cost Management: Strategies for Business Decisions, 4th edition, McGraw Hill Irwin (Chapter 20 – Strategy, Balanced Scorecards, and Incentive Systems, pp 843-863).
IQ-1: Iqbal, M. Z. (2002) International Accounting: A global perspective, 2nd edition, Cincinnati, South-Western (Chapter 10 – Transfer Pricing and International Taxation, pp. 378-390).
LS-1: Langfield-Smith, K., Thorne, H., & Hilton, R. W., (2009), Management Accounting, 5th edition, NSW, McGraw-Hill Irwin (Chapter 14 – Contemporary Approaches to Measuring and Managing Performance, pp 691-708).
LS-2: Langfield-Smith, K., Thorne, H., & Hilton, R. W., (2009), Management Accounting,
5th edition, NSW, McGraw-Hill Irwin (Chapter 12 – Financial Performance Reports and Transfer Pricing, pp 568-572)
4.3 References
In addition to the set textbook(s) the following references will be useful:
1.Garrison R.H., Noreen E.W. & Brewer, P.C. (2008).Managerial Accounting, 12th edition,
McGraw Hill Irwin, New York.
2. Lee, A. and Ke, K., (2004). Managerial Control Systems: A Strategic Perspective, McGraw-
Hill.
3. Horngren, C.T., Datar, S.M. and Foster, G., (2008),Cost Accounting: A Managerial
Emphasis, 13th edition, Prentice Hall
4.4 Other Resources
BLACKBOARD-FLECS (Flexible Learning Environment for Curtin Students)
Blackboard-FLECS is used to give students access to a range of materials necessary for the unit. The page will contain the unit outline; staff information; consultation times; lecture overheads; lecture illustration solutions; additional questions; Guide to case study analysis; assessment information; and your grades as they are available. Please check the page regularly for notices.
The following link will take you to the Oasis Login Page, where you will find Blackboard-FLECS under the “My Studies” tab:
https://www.doczj.com/doc/d115428513.html,.au
If you have problems accessing Blackboard-FLECS please send an e-mail to CBSHelpdesk@https://www.doczj.com/doc/d115428513.html,.au detailing your problem. Remember to always include your Enrolled Student Name and Student Number in all communication so student enrolment can be verified.
5. Timetable of Classes
Refer to website: https://www.doczj.com/doc/d115428513.html,.au for updates.
6. Program
Summer Semester
E-Reserve Readings: Readings are available on E-Reserve through the Curtin Library website.
See Section 4.3 for details.
Hilton: Hilton, R.W., 2008, Managerial Accounting, 8th edition, McGraw-Hill
AQ: Additional questions are available on the Accounting (Managerial Control) 301 Blackboard-FLECS site. #Lecture illustration questions are drawn from the textbook and additional questions. Please read the question before the lecture.
Summer Semester (cont’d)
E-Reserve Readings: Readings are available on E-Reserve through the Curtin Library website.
See Section 4.3 for details.
Hilton: Hilton, R.W., 2008, Managerial Accounting, 8th edition, McGraw-Hill
AQ: Additional questions are available on the Accounting (Managerial Control) 301 Blackboard-FLECS site. #Lecture illustration questions are drawn from the textbook and the additional questions. Please read the question before the lecture.
7. Assessment
7.1 Summary
To pass this unit you must attempt all assessments and receive an overall grade of 5 or above and a mark greater than or equal to 50.
7.2 Assessment Details
7.2.1Group Presentation and Written Submission
This assessment activity is a two-part activity consisting of a group presentation (which is 10% of the total grade for the unit) and a written submission (which represents 15% of the total grade for the unit).
Student groups (between 4-5 students) will be formed in the second tutorial to allow for changes to tutorial classes in the first week. Students who are absent from this tutorial will be allocated to a group by their tutors. Group members cannot be removed or changed during the semester once the Online Class-listing system has closed.
Group presentations are done by student groups during their normal tutorial time. The topics of the group presentation will be available in the Assessment tab on Blackboard-FLECS in the first week of semester. Student groups will be allocated presentation topics in the second tutorial.
Written submissions must be submitted to your tutor prior to the presentation.Please complete and attach the Assignment Cover Sheet to your assignment. The Guidelines for the written submission and Assignment Cover Sheet can be obtained from the Assessment tab on Blackboard-FLECS.
Group member appraisal will be carried out by other members in the group. This is to ensure that “freeloaders” do not receive the same mark as those group members that have worked hard. It is a requirement that each individual group member submit a group member appraisal form. The Group Member Appraisal form can be obtained from the Assessment tab on Blackboard-FLECS.
Each student must submit a group member appraisal form, at the time of the presentation, appraising the performance of each of the members within this group. Your appraisal percentage will be determined by your tutor based on the submissions from your fellow group members. You will then receive this percentage of your groups assignment mark. For example, if the group assignment scores 40 out of 50 but you have an appraisal score of 50% then you will receive 20 out of 50 for the assignment.
The work you submit must be your own. Any plagiarism from other students? work, from …solutions? circulating from prior years or from …solutions manuals? will result in an automatic zero score for the submission. Significant penalties are imposed where assignments are found to be plagiarised. The University policy on plagiarism and academic misconduct can be found on this webpage:
https://www.doczj.com/doc/d115428513.html,.au/administration/responsibilities.cfm
The marking guides for the presentation and the written submission and the Group Member Appraisal forms are available from the Assessment tab on Blackboard-FLECS.
A Guide to Case Analysis is available in Unit Resources on Blackboard-FLECS.
7.2.2Mid-semester Test
The one hour and thirty minutes mid-semester test will be held on Saturday, 8th January 2011. More details will be available during the semester.
Students must attend the mid-semester test at the venue allocated to them based on a surname split. Please check Blackboard-FLECS for an announcement on the surname split closer to the date of the mid-semester test.
Topics one to six (up to and including Financial Performance Measures) will be examined. The test will consist of two sections. Section A will comprise of multiple choice questions and Section B will comprise of structured questions. There will be both theoretical and practical questions in the mid-semester test. More information will be made available on Blackboard-FLECS during the semester.
Students will be allowed to bring ONE A4 sheet of notes handwritten and/or typed on both sides into the mid-semester test.
Please bring along your student ID and place it on the desk in front of you during the test.
7.2.3 Examination
The two-hour final examination will be held during the examination period (7th– 18th February 2011). All topics will be examinable. More information regarding the final examination will be provided during the semester.
Students will be allowed to bring ONE A4 sheet of notes handwritten and/or typed on both sides into the final examination.
7.3 Assessment Compliance Information
Information on the mid-semester test is available in section 7.2.2. Further details will be made available on Blackboard-FLECS. It is the student?s responsibility to check the time, date and venue of the Mid-semester test on the Accounting (Managerial Control) 301 Blackboard-FLECS site. Results of the mid-semester test will be published on Blackboard-FLECS.
The Final Exam will be held during the formal examination period. It is the student?s responsibility to check the date and time of the Final Exam on the Curtin website.
The Examinations Rules and Regulations are available on the following Curtin website:
https://www.doczj.com/doc/d115428513.html,.au/students/rules.cfm. Please familiarise yourself with them.
Official release results for this unit are published on Oasis on the Curtin website.
https://www.doczj.com/doc/d115428513.html,.au
7.4 Relationship of Assessment Activities to Learning Outcomes and Professional Skills
This table illustrates how the assessment activities relate to the assessment of the learning outcomes and professional skills.
8. General Information
Please see the CBS Student Handbook as described on Page 1 of this document for important general information.
9. Improvements and Student Feedback
The CBS values student feedback as one of the many ways to continuously inform improvements to this Unit.
Recent improvements have included:
1. In response to the comments from students about the textbook, we have changed the textbook
and included more readings on E-Reserve.
2. The inclusion of lecture illustrations and workshop questions in tutorials so that students can
learn how to approach and …start doing? the questions.
3. An A4 sheet of paper handwritten and/or typed on both sides can be taken into the
examination. This was in response to student feedback that they had to memorise too much
information.
4. Lecture materials and tutorial materials have been improved.
5. The inclusion of “Revision weeks” prior to the examinations were considered useful by
students.
END OF UNIT INFORMATION
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?收入拆分，MES 所在业务已成为营收占比最高业务。按照行业细分的角度来划分西门子的收入，数字化工业 业务带来最高收入，占比32%。 ?毛利率比较，MES 所在业务毛利率最高：从毛利率来讲，数字化工业和西门子医疗毛利率最高，分别为18% 和17% 图11：数字化工业(MES 所在部门) 已成为营收占比最高部门 表3：数字化工业(MES 所在部门)成为毛利率最高部门
?西门子成为工业软件龙头公司的核心原因总结 ? 1. 工业自动化领域的龙头地位。在2019年的全球工业自动化市场上，西门子占到20%的市场份额，与第二 名的三菱集团有10%市场份额的断层，遥遥领先。 ? 2. 相关技术积累为其工业软件开发筑起技术壁垒。西门子于2017年提出数字化双胞胎（Digital Twin ）解决 方案，将实际产品、流程虚拟表示，帮助企业在实际投入生产之前在虚拟环境中优化、仿真和测试。 图12：2019年Siemens 占有工业自动化市场最高份额 37% 0% 5%10%15% 20%25%30% 35%40%图13：三种数字化双胞胎发挥不同作用 可用于实际验证产品性能，同时可以实时显示产品在物理环境中的表现 在实际投入生产之前验证制造流程在车间中的效果。
西门子缩略语 一、工业领域（Industry Sector）；能源领域（Energy Sector）； 医疗领域（Healthcare Sector）；个人及家用产品领域（Consumer Products Sector）。 二、工业领域包括： 1、工业自动化与驱动技术集团（IA&DT）： IA(Industry Automation)& DT(Drive Technologies) 2、楼宇科技集团（BT：Building Technologies） 3、工业解决方案集团（IS：Industry Solutions） 4、交通集团（Mobility） 5、欧司朗集团（Osram） IA包括： （1）自动化系统：AS（Automation System） ●可编程控制器：PLC（programme logic control） ●人机界面：HMI（human machine interface） ●输入输出：I/O（in/out） ●模拟量/数字量输入：AI/DI(analog in/digital in) ●模拟量/数字量输出：AO/DO(analog out/digital out) ●工业通讯：IC（Industrial Communication） ●工控机：IPC（industrial personal computer） ●直流电源：SITOP ●工艺型控制器：TDC（Technology and Drive Control） ●过程型控制系统：PCS（Process Control System) ●分散型控制系统：DCS（Distributed Control System) ●产品生命周期管理：PLM（Product Lifecycle Management） ●现场总线：PROFIBUS。是一种国际化．开放式．不依赖于设备生产商的现 场总线标准。 ●WINCC：由于PLC的硬件和软件都是不能很直观地显示，WINCC就是通过电 脑，再装上这个软件，通过编程，把你需要显示的内容放到电脑上来，你 可以监视并且可以通过这个软件对你的PLC系统进行控制。 ●PVSS：是西门子公司在全球范围内针对为大尺寸地理域伸展和分布式 设计所开发的广域SCADA系统解决方案 ●SCADA：(Supervisory Control And Data Acquisition)系统，即数据采 集与监视控制系统，是以计算机为基础的DCS与电力自动化监控系统；它 应用领域很广，可以应用于电力、冶金、石油、化工等领域的数据采集与 监视控制以及过程控制等诸多领域。 ●制造执行系统MES（Manufacturing Execution System）