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ACCT AINV ALLH AQUA ARTH ARTS AUDV AVAT BIOH BIOL BIOT BLAR BLCN BLOC BLSV BMED BMSC BOTN BUSN CHEM CHIR CNSL COIS COIT COMM COMT CQUN CREA CULT DGTL DNCE DRMA ECOM ECON EDCU EDEC EDED EDEL EDFE EDHE EDSE EDVT ENAC ENAE ENAG ENAM ENAR ENCO ENEA ENEC ENEE ENEG ENEM ENEP ENEV ENIM ENMG ENML ENMM ENPG ENPO ENRG ENSD ENSE ENTA ENTC ENTE ENTG ENTI ENTM ENTZ ENVH ENVR ESSC EVST FAHE FARM FILM FINC FSEH GENE GEOG GEOH GOVP HIST HLPB HLTH HLTP HMGT HMSC HRMT HUMT IEXC INDG JALC JAPN JAZZ JOUR LAWS LITR LNGC LNGE LOTE MARN MATH MBIO MDWF MEDI MEDS MGMT MMST MNTR MQPR MRKT MUSC NHLT NHPE NURS NUTR OCCT OCHS OLTC ORAL PERF PHRM PHYG PHYS PMSC PODI PPMP PROP PSIO PSYC RAIL RELG SAFE SCIE SKIL SOCL SOWK SPCH SREC STAT SWHS THTR TOUR VART WELF WRIT ZOOLACCT20048 Management Accounting Systems
Course details
This course enables students to: understand the relationship between the management control system and the structure and strategies of the firm; identify possible impacts of goal incongruities; identify situations in which the design of management control systems can have demotivating effects; identify problems caused by information asymmetry, bounded rationality, opportunism; consider factors influencing the design and success of the MCS and identify effects of alternative performance evaluation and control systems. Topics include: Management accounting: origins and future developments; cost behaviour and obtaining data; decision analysis and the evaluation of information; cost estimation techniques: engineering methods statistical methods; strategy and management accounting; CVP analysis: under uncertainty multiple products and resource constraints; cost analysis for pricing decisions; cost allocations: service departments; cost allocations: joint costs; variance analysis: investigation models; operational control: TQC, JIT, CIM; operational control: new technology.
Course at a glance
| Career: | Postgraduate |
| Credit points: | 8 |
| Requisites: | This course has no pre/co-requisites |
| Student Contribution Band: | 2 |
| EFTSL: | 0.16667 |
Course availability
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