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James Cook University Subject Handbook - 2022

For subject information from 2025 and onwards, please visit the new JCU Course and Subject Handbook website.

BX3172 - Management Accounting for Non-Accountants

Credit points:03
Year:2022
Student Contribution Band:Band 4
Prerequisites:(BU1002 OR BU1902 OR CO1101) AND 18CP OF SUBJECTS
Administered by:College of Business, Law & Governance (pre 2023 PCS)

Subject Description

    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. The key emphasis of this subject is on managerial uses of management accounting information applied to internal and external organisational activities.

Learning Outcomes

  • compare cost systems and cost management techniques and choose the optimum system for each purpose
  • prepare budgets for planning and decision making purposes
  • evaluate the most commonly used capital budgeting techniques and apply and interpret the information derived; and apply critical thinking and problem solving to individual activities dealing with cost information for decision making
  • analyse cost behaviour under different assumptions and make short term decisions based on relevant information
  • apply financial and non-financial performance measurement techniques that enable managers to measure and control organisational performance

Subject Assessment

  • Written > Examination (centrally administered) - (60%) - Individual
  • Written > Test/Quiz 1 - (20%) - Individual
  • Written > Essay (including multi-draft) 1 - (20%) - Group

Note that 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.

Inadmissible Subject Combinations:  BX2012

Availabilities

Cairns, Trimester 2, Internal

Census date:Thursday, 23 Jun 2022
Study Period Dates:Monday, 30 May 2022 to Saturday, 27 Aug 2022
Coordinator(s):
DR Rafiuddin Ahmed
Workload expectations:The student workload for this 3 credit point subject is approximately 130 hours.
  • 38 Hours - Other - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.

JCU Brisbane, Trimester 2, Internal

Census date:Thursday, 23 Jun 2022
Study Period Dates:Monday, 30 May 2022 to Saturday, 27 Aug 2022
Coordinator(s):
DR Rafiuddin Ahmed
Lecturer(s):
MS Kathleen Franco
Workload expectations:The student workload for this 3 credit point subject is approximately 130 hours.
  • 38 Hours - Other - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.

JCU Singapore, Study Period 52, Internal

Census date:Thursday, 04 Aug 2022
Study Period Dates:Monday, 11 Jul 2022 to Friday, 14 Oct 2022
Coordinator(s):
Assoc. Professor Chris Durden
Lecturer(s):
MR Daniel Ong
Workload expectations:The student workload for this 3 credit point subject is approximately 130 hours.
  • 38 Hours - Other - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.

Townsville, Trimester 2, Internal

Census date:Thursday, 23 Jun 2022
Study Period Dates:Monday, 30 May 2022 to Saturday, 27 Aug 2022
Coordinator(s):
DR Rafiuddin Ahmed
Lecturer(s):
DR Rafiuddin Ahmed
MR Jestin Mathew
Workload expectations:The student workload for this 3 credit point subject is approximately 130 hours.
  • 38 Hours - Other - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.

Trimester 2, External

Census date:Thursday, 23 Jun 2022
Study Period Dates:Monday, 30 May 2022 to Saturday, 27 Aug 2022
Coordinator(s):
DR Rafiuddin Ahmed
Lecturer(s):
DR Rafiuddin Ahmed
Workload expectations:The student workload for this 3 credit point subject is approximately 130 hours.
  • 0 Hours - Other
Method of delivery:WWW - LearnJCU