CO6101:03
Advanced Managerial Accounting 2
Townsville
Prerequisites: CO6001
26 lectures, 26 tutorials. First and second semester.
Available only to students enrolled in the Graduate Diploma of Accounting.
The concepts and techniques relevant to providing accounting and related data for management planning, control and decision making. Advanced study of planning and control techniques; behaviour implications of management accounting; information requirements of managerial decision models; control of decentralised enterprise and divisional performance.
Learning Objectives:
- explain the uses and limitations of cost data for planning operations, controlling activities and decision making;
- describe, evaluate and demonstrate the technical skills necessary to problem solve in the areas of product costing, cost behaviour, cost volume profit analysis, budgeting and performance analysis;
- identify 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 costs, profit and investment centres; theoretical issues as they relate to real world case studies.
Assessment by computer based assignment (10%); on-course tests (40%); final examination (50%).
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