CO3111:04
Management Accounting 2
Townsville, Cairns
HECS Band 2
26 hours lectures, 12 hours tutorials, 12 hours workshops. Semester 2.
Staff: Ms K Ness (Townsville campus); Dr R Nandan (Cairns campus).
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%).