James Cook University Subject Handbook - 2003

CO3111:03

Management Accounting 2

Townsville, Cairns HECS Band 2

26 hours lectures, 12 hours tutorials, 12 hours workshops. Semester 2.

Staff: Dr M Alam (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:

  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 (25%); on-course tests (25%); final examination (50%).