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Abstract This subject focuses on management accounting for cost and control purposes in an organisational context. It emphasises the use of quantitative techniques and computer software including spreadsheets. The subject includes an overview of management accounting perspectives with an emphasis on systems design and provides a framework for problem solving and analysis of conventional and modern cost accounting paradigms including job and process costing, standard costing and variance analysis, relevant costs for decisions, activity-based costing, kaizen costing, just-in-time, target costing, control systems, benchmarking, performance evaluation and balanced scorecard. Learning outcomes On successful completion of this subject, you should: • be able to discuss and critique the historical and ethical development of management accounting; • be able to apply cognitive skills in the design and operation of costing systems; • be able to critically evaluate the design and operation of performance management systems; • be able to explain the role of management accounting in organisational contexts and the implications for management accounting of different paradigms; • be able to apply analytical and synthetical skills in report writing, and use quantitative techniques and computer software including using the Internet as a professional source; • be able to create and implement computerised decision models; and • be able to critique how managers make decisions. Document Preview:

ACC512 – Management Accounting for Costs & ControlTable of ContentsSubject Summary …………………………………………………………………………………………………….2Subject Coordinator …………………………………………………………………………………………………2Subject Coordinator ……………………………………………………………………………………..2Email …………………………………………………………………………………………………………..2Phone ………………………………………………………………………………………………………….2Campus ……………………………………………………………………………………………………….2Building/Room number ………………………………………………………………………………..2Consultation procedures ………………………………………………………………………………2Subject Overview……………………………………………………………………………………………………..3Abstract……………………………………………………………………………………………………….3Learning outcomes……………………………………………………………………………………….3Subject content ……………………………………………………………………………………………3Key subjects…………………………………………………………………………………………………3Subject Schedule & Delivery ……………………………………………………………………………………..4Prescribed text……………………………………………………………………………………………..4Class/tutorial times and location…

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