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EXEC71-014: Managerial Accounting May 2017 [Intensive]

General information

To study the management of resources in organisations - particularly financial resources. Topics include planning, control, decision-making, budgeting, cost systems, financial analysis and optimisation decisions.


Academic unit:Bond Business School
Subject code:EXEC71-014
Subject title:Managing Resources
Subject level:Postgraduate
Semester/Year:May 2017
Credit points:10

Delivery & attendance

Delivery mode:


Workload items:
  • Seminar: x1 (Total hours: 5) - Seminar 1
  • Seminar: x1 (Total hours: 5) - Seminar 2
  • Seminar: x1 (Total hours: 5) - Seminar 3
  • Seminar: x1 (Total hours: 5) - Seminar 4
  • Seminar: x1 (Total hours: 5) - Seminar 5
  • Seminar: x1 (Total hours: 5) - Seminar 6
  • Seminar: x1 (Total hours: 5) - Seminar 7
  • Seminar: x1 (Total hours: 5) - Seminar 8


Prescribed resources:
  • Charles T. Horngren,David Burgstahler,Gary L. Sundem,Jeff Schatzberg (2014). Introduction to Management Accounting. 16th, Pearson
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To access these services, log on to the Student Portal from the Bond University website as

Enrolment requirements

Requisites: ?


Restrictions: ? This subject is not available to
  • Study Abroad Students

This subject is not available as a general elective. To be eligible for enrolment, the subject must be specified in the students’ program structure.

Assurance of learning

Assurance of Learning means that universities take responsibility for creating, monitoring and updating curriculum, teaching and assessment so that students graduate with the knowledge, skills and attributes they need for employability and/or further study.

At Bond University, we carefully develop subject and program outcomes to ensure that student learning in each subject contributes to the whole student experience. Students are encouraged to carefully read and consider subject and program outcomes as combined elements.

Program Learning Outcomes (PLOs)

Program Learning Outcomes provide a broad and measurable set of standards that incorporate a range of knowledge and skills that will be achieved on completion of the program. If you are undertaking this subject as part of a degree program, you should refer to the relevant degree program outcomes and graduate attributes as they relate to this subject.

Find your program

Subject Learning Outcomes (SLOs)

On successful completion of this subject the learner will be able to:
  1. Demonstrate knowledge of the field of management accounting. They should be able to discuss that knowledge orally and in writing.
  2. Apply the knowledge in (1) to manage resources and create value. This includes the implementation of organisational strategy, planning, control, and decision making.
  3. Link the more quantitative aspects of management and responsibility accounting with the more qualitative aspects of behaviour, the importance of the subject to the management of organisations.
  4. Demonstrate skills in analysing planning and control issues and problem-solving by the application of applied theory.


Assessment details

TypeTask%Timing*Outcomes assessed
Class Participation Short Answer Questions; Class Debates. 10% Ongoing 1, 2, 3, 4.
Oral Pitch Initial Presentation & 1-2 pages of background information - Due first day of Intensive. 10% Week 1 2, 4.
Written Report Critical analysis of ABM/ABC - Due 7 days after Intensive. 20% In Consultation 1, 2, 3, 4.
Written Report Major assignment on a contemporary management control system - Includes written report and showcase - Due in final class. 60% In Consultation 1, 2, 3, 4.
  • * Assessment timing is indicative of the week that the assessment is due or begins (where conducted over multiple weeks), and is based on the standard University academic calendar
  • C = Students must reach a level of competency to successfully complete this assessment.

Assessment criteria

High Distinction 85-100 Outstanding or exemplary performance in the following areas: interpretative ability; intellectual initiative in response to questions; mastery of the skills required by the subject, general levels of knowledge and analytic ability or clear thinking.
Distinction 75-84 Usually awarded to students whose performance goes well beyond the minimum requirements set for tasks required in assessment, and who perform well in most of the above areas.
Credit 65-74 Usually awarded to students whose performance is considered to go beyond the minimum requirements for work set for assessment. Assessable work is typically characterised by a strong performance in some of the capacities listed above.
Pass 50-64 Usually awarded to students whose performance meets the requirements set for work provided for assessment.
Fail 0-49 Usually awarded to students whose performance is not considered to meet the minimum requirements set for particular tasks. The fail grade may be a result of insufficient preparation, of inattention to assignment guidelines or lack of academic ability. A frequent cause of failure is lack of attention to subject or assignment guidelines.

Quality assurance

For the purposes of quality assurance, Bond University conducts an evaluation process to measure and document student assessment as evidence of the extent to which program and subject learning outcomes are achieved. Some examples of student work will be retained for potential research and quality auditing purposes only. Any student work used will be treated confidentially and no student grades will be affected.

Study information

Submission procedures

Students must check the [email protected] subject site for detailed assessment information and submission procedures.

Policy on late submission and extensions

A late penalty will be applied to all overdue assessment tasks unless an extension is granted by the subject coordinator. The standard penalty will be 10% of marks awarded to that assessment per day late with no assessment to be accepted seven days after the due date. Where a student is granted an extension, the penalty of 10% per day late starts from the new due date.

Policy on plagiarism

University’s Academic Integrity Policy defines plagiarism as the act of misrepresenting as one’s own original work: another’s ideas, interpretations, words, or creative works; and/or one’s own previous ideas, interpretations, words, or creative work without acknowledging that it was used previously (i.e., self-plagiarism). The University considers the act of plagiarising to be a breach of the Student Conduct Code and, therefore, subject to the Discipline Regulations which provide for a range of penalties including the reduction of marks or grades, fines and suspension from the University.

Bond University utilises Originality Reporting software to inform academic integrity.

Feedback on assessment

Feedback on assessment will be provided to students within two weeks of the assessment submission due date, as per the Assessment Policy.

Disability support

If you have a disability, illness, injury or health condition that impacts your capacity to complete studies, exams or assessment tasks, it is important you let us know your special requirements, early in the semester. Students will need to make an application for support and submit it with recent, comprehensive documentation at an appointment with a Disability Officer. Students with a disability are encouraged to contact the Disability Office at the earliest possible time, to meet staff and learn about the services available to meet your specific needs. Please note that late notification or failure to disclose your disability can be to your disadvantage as the University cannot guarantee support under such circumstances.

Subject curriculum

Overview of Corporate Governance and Responsible Business Practices; Introduces management accounting and its role in creating value for the firm.

Examines cost behavior, estimation and measurement. Management's influence on cost behavior. Non-financial considerations in decision-making.

Budgeting, standard costing systems. Behavioural considerations.

Divisionalised organisations, responsibility accounting, transfer pricing.

Basic appraisal techniques for proposed investments or projects. Effective management of working capital.

1, 2, 3, 4.

Integrated Performance Management Systems, Balanced Scorecard, Levers of Control.

1, 2, 3, 4.
Approved on: Mar 21, 2017. Edition: 1.1
Last updated: Jun 2, 2017.