ACB3220 - Management accounting 2

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Overview

Topics include the budget planning process including master budget preparation, budgeting standard costs and variance analysis, responsibility accounting, management by objectives and non-financial performance measurement, divisional performance, transfer pricing issues, program budgeting and other approaches, capital budgeting, strategic planning and control.

Offerings

S2-01-PENINSULA-ON-CAMPUS

Requisites

Prerequisite

Prohibition

Contacts

Chief Examiner(s)

Mr Paul Yap

Notes

IMPORTANT NOTICE:

Scheduled teaching activities and/or workload information are subject to change in response to COVID-19, please check your Unit timetable and Unit Moodle site for more details.

Learning outcomes

On successful completion of this unit, you should be able to:

apply traditional and contemporary performance measurement and control techniques to enable managers to measure and enhance organisational performance

analyse and make recommendations regarding the design of performance measurement and control systems

explain how behavioural implications are crucial for the effective design of performance measurement and control systems

demonstrate an ability to work independently and participate effectively in diverse group tasks.

Assessment summary

Within semester assessment: 50% + Examination: 50%

This unit contains a hurdle requirement that you must achieve to be able to pass the unit. The consequence of not achieving a hurdle requirement is a fail grade (NH) and a maximum mark of 45 for the unit.

Workload requirements

Workload

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.