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 … For more content click the Read More button below.

Syllabus

purposes of management accounting, ethics and management accounting, elements of management control, the Internet as a professional resource, spreadsheeting; cost benefit, responsibilities of the management accountant;history of management accounting, cost concepts, cost allocation, product costing, job costing, manufacturing overhead, lean accounting, TQM, Six Sigma;system design, overhead application methods, process costing, … For more content click the Read More button below.

Learning outcomes

Upon successful completion of this subject, students should:
1.
be able to discuss and critique the historical and ethical development of management accounting;
2.
be able to apply cognitive skills in the design and operation of costing systems;
3.
be able to critically evaluate the design and operation of performance management systems;
4.
be able to explain the role of management accounting in organisational contexts and the implications for management accounting of different paradigms;
5.
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;
6.
be able to create and implement computerised decision models; and
7.
be able to critique how managers make decisions.