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ACCT13-304: Managerial Planning and Control

Description

This subject focuses on the effective use of management accounting information for planning and control decisions in business. Students will learn how different corporate and business strategies affect the design of formal systems used to plan and control the firm's performance. The instructional approach used in this subject blends theory with practice to facilitate student insight into the complex issues impacting the use and application of accounting information. The subject also links the more quantitative aspects of cost management and responsibility accounting with the more qualitative aspects of behaviour to highlight systems design and information use issues.

Subject details

TypeUndergraduate
CodeACCT13-304
EFTSL0.125
FacultyBond Business School
Semesters offered
  • January 2021 [Standard Offering]
  • May 2021 [Standard Offering]
  • January 2022 [Standard Offering]
  • May 2022 [Standard Offering]
Credit10
Study areas
  • Business and Commerce
Subject fees
  • Commencing in 2020: $5,010
  • Commencing in 2021: $5,260

Learning outcomes

1. Evaluate the interrelationships between strategy, management accounting information and the design of organisational control and reporting systems.
2. Create solutions that integrate appropriate accounting concepts and theory to address a range of contemporary management control issues.
3. Justify advice and recommendations for a range of management decisions, including costing, pricing, capital budgeting, performance measurements, incentives and reward systems, and shareholder value creation.
4. Analyse the legal, ethical, political, environmental, economic and social considerations of a firm’s operations.
5. Apply the standards, ethics, and professional values of the accounting profession to a given scenario of ethical conflict.
6. Explain contemporary reporting approaches including why organisations choose to disclose their performance of non-financial factors.

Enrolment requirements

Requisites: ?

Nil

Assumed knowledge:

Assumed knowledge is the minimum level of knowledge of a subject area that students are assumed to have acquired through previous study. It is the responsibility of students to ensure they meet the assumed knowledge expectations of the subject. Students who do not possess this prior knowledge are strongly recommended against enrolling and do so at their own risk. No concessions will be made for students’ lack of prior knowledge.

Assumed Prior Learning (or equivalent):

Restrictions: ?

Nil

Subject outlines

Subject dates

Standard Offering
Enrolment opens10/11/2019
Semester start13/01/2020
Subject start13/01/2020
Cancellation 1?27/01/2020
Cancellation 2?03/02/2020
Last enrolment26/01/2020
Withdraw – Financial?08/02/2020
Withdraw – Academic?29/02/2020
Teaching census?07/02/2020
Standard Offering
Enrolment opens15/03/2020
Semester start25/05/2020
Subject start25/05/2020
Cancellation 1?08/06/2020
Cancellation 2?15/06/2020
Last enrolment07/06/2020
Withdraw – Financial?20/06/2020
Withdraw – Academic?11/07/2020
Teaching census?19/06/2020