CO2102:03
Management Accounting 2
Townsville, Cairns
Prerequisites: CO2101
Inadmissable Subject Combination: CO3111
26 lectures, 24 tutorials. Second semester.
Staff: Ms K Ness.
Advanced study of planning and control techniques; behavioural implications of management accounting; information requirements of managerial decision models; control of decentralised enterprise and divisional performance.
Learning Objectives:
- issues pertaining to the leadership role and functions of the management accountant;
- skills required by the management accountant in planning with special reference to non-routine decisions;
- techniques and behavioural issues associated with control systems, performance evaluation and decision making in regard to cost, profit and investment centres;
- theoretical issues as they relate to real world case studies.
Assessment by case study presentation (10%); on-course tests (10%); final examination (80%).
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