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

Rules

Enrolment Rule

Contacts

Chief Examiner(s)

Mr Paul Yap

Learning outcomes

On successful completion of this unit, you should be able to:
1.

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

2.

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

3.

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

4.

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

Teaching approach

Active learning

Assessment

1 - Within semester assessment
2 - Examination

Scheduled and non-scheduled teaching activities

Lectures
Tutorials

Workload requirements

Workload

Learning resources

Technology resources