Available in 2012
|Callaghan Campus||Semester 2|
|UoN Singapore||Trimester 3|
Previously offered in 2013, 2011, 2010, 2009, 2008
The management accounting function has both an informational and motivational role in organisational decision making. Analysis of information is considered within the context of activity-focused-costing systems and the assessment of non-financial performance measures. The motivational effects of budgets, control processes and performance measures are considered. Issues in human information processing are introduced. Students engage in problem based learning applying strategies to conceptualise problems and formulate optimal solutions.
Upon successful completion of the course you should be able to:
1. Demonstrate an integrative understanding of the theoretical concepts supporting the accounting processes covered.
2. Display the ability to soundly apply these accounting processes.
3. Demonstrate current knowledge of developments in management accounting.
4. Identify and comprehend the issues arising as a result of these current developments.
5. Work independently and collaboratively in accounting environments to critically analyse problem scenarios and employ conceptual accounting models to formulate solutions.
6. Identify, analyse, evaluate and communicate information reflective of management accounting approaches and contexts.
Lectures will include, but are not restricted to, the following topics:
1. Management accounting including ABM and Information that Adds Value.
2. Budgets and the Budgetary Process
3. Cost-Volume-Profit Modelling
4. Tactical decision-making including resource utilisation; pricing issues
5. Environmental cost management
6. Measuring and managing performance framework including the balanced Scorecard
7. Measurement Models
8. Measuring performance (Trans/pricing; segmental reporting; variable/absorption)
9. Reward-incentive schemes
This course replaces ACFI2040.
This course is not available to students who have successfully completed ACFI2040.
Modes of Delivery
Workshop: for 2 hour(s) per Week for 12 weeks
Lecture: for 2 hour(s) per Week for Full Term