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GMBA70-304: Management Control Systems


Planning and control process of organisations, particularly the financially orientated aspects that emanate from the preparation of business plans and budgets, are considered. This considers both financial measures and non-financial approaches such as Balanced Scorecard. The assignment of responsibilities in accordance with strategic aims and the subsequent design of congruent control system is emphasized (including the Levers of the Control System, Working Capital Management and Shareholder Value Analysis). The design of such control systems includes coverage of the particular levels of responsibility, variance reporting and performance incentive schemes.

Subject details

FacultyBond Business School
Semesters offered
  • September 2020 [Non-Standard Offering - Bond-BBT]
  • May 2021 [Non-Standard Offering - Bond-BBT]
  • September 2021 [Non-Standard Offering - Bond-BBT]
  • May 2022 [Non-Standard Offering - Bond-BBT]
Study areas
  • Business and Commerce

Learning outcomes

1. Explain the control function of management and its role in the operation of organisations
2. Learn management control alternatives, and assess their effects in different organisational contexts
3. Learn the financial results control systems, outline their purpose, and explain their advantages and disadvantages as management control methods
4. Identify performance measurement techniques, and know the issues related to their application
5. Apply current management accounting control concepts and techniques in business decision-making

Enrolment requirements

Requisites: ?


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: ?
  • Study Abroad Students
  • This subject is not available to students on US Financial Aid.
  • Students on a Student Visa may be restricted from enrolment due to the mode of delivery in the chosen semester. Check the subject outline for further details.

Must be admitted into a BBT/MBA Program

Anti-requisites: ?

  • ACCT70-508 Management Control Systems

Subject outlines

Subject dates

Non-Standard Offering - Bond-BBT
Enrolment opens15/03/2020
Semester start01/05/2020
Subject start24/08/2020
Cancellation 1?25/08/2020
Cancellation 2?26/08/2020
Last enrolment24/08/2020
Withdraw – Financial?28/08/2020
Withdraw – Academic?30/08/2020
Teaching census?27/08/2020
Non-Standard Offering - Bond-BBT
Enrolment opens02/08/2020
Semester start01/09/2020
Subject start07/09/2020
Cancellation 1?22/09/2020
Cancellation 2?26/09/2020
Last enrolment20/09/2020
Withdraw – Financial?07/10/2020
Withdraw – Academic?25/10/2020
Teaching census?06/10/2020