BX3172 - Management Accounting for Non-Accountants

Credit points:	03
Year:	2013
Student Contribution Band:	Band 3
Administered by:	School of Business

This subject considers the use of management accounting information for operational and strategic decision making purposes from a user perspective. It deals with analysis of systems that measure the cost and profitability of products and services, investment and capital budgeting decisions, cost reduction strategies, break even analysis, budgets and cash budgeting, and organisational performance measurement and KPIs.

Learning Outcomes

• explain cost behaviour under different assumptions;
• compare cost systems designed to provide relevant and timely information to managers for resource management and allocation decisions and choose the optimum system for each purpose;
• evaluate conventional and contemporary cost management techniques used in manufacturing and services industries;
• discuss financial and non-financial performance measurement techniques that enable managers to measure and control organisational performance;
• Evaluate the most commonly used capital budgeting techniques and apply and interpret the information derived; apply critical thinking, problem solving and presentation skills to individual and or group activities dealing with cost information for decision making.

Graduate Qualities

• The ability to define and to solve problems in at least one discipline area;
• The ability to think critically, to analyse and evaluate claims, evidence and arguments, and to reason and deploy evidence clearly and logically;
• The ability to speak and write clearly, coherently and creatively;
• The ability to generate, calculate, interpret and communicate numerical information in ways appropriate to a given discipline or discourse;
• The ability to work with people of different gender, age, ethnicity, culture, religion and political persuasion;
• The ability to work individually and independently.

Prerequisites:	(BU1002 OR BU1902 OR CO1101) AND 18CP OF SUBJECTS
Inadmissible Subject Combinations:	BBU-ACC

Availabilities
JCU Brisbane, Internal, Study Period 23
Census Date 13-Dec-2013
Coordinator:	Professor Lyndal Drennan
Contact hours:	26 hours lectures 12 hours tutorials
Assessment:	end of semester exam (60%); assignments (20%); mid semester test (20%).
JCU Brisbane, Internal, Study Period 22
Census Date 15-Aug-2013
Coordinator:	Professor Lyndal Drennan
Contact hours:	26 hours lectures 12 hours tutorials
Assessment:	end of semester exam (60%); assignments (20%); mid semester test (20%).

Note: Minor variations might occur due to the continuous Subject quality improvement process, and in case of minor variation(s) in assessment details, the Subject Outline represents the latest official information.