James Cook University Subject Handbook - 2000

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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:

  1. issues pertaining to the leadership role and functions of the management accountant;
  2. skills required by the management accountant in planning with special reference to non-routine decisions;
  3. techniques and behavioural issues associated with control systems, performance evaluation and decision making in regard to cost, profit and investment centres;
  4. 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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