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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
  • May 2018 [Standard Offering]
  • January 2019 [Standard Offering]
  • May 2019 [Standard Offering]
Credit10
Study abroadAvailable to Study Abroad students
Study areas
  • Business and Commerce
Subject fees
  • Commencing in 2018: $4,247
  • Commencing in 2019: $4,290

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.

Prerequisites

Student must have successfully completed ACCT12-200 Cost Management Systems prior to undertaking ACCT13-304.

Subject outlines

Subject dates

Standard Offering
Enrolment opens12/11/2017
Semester start15/01/2018
Subject start15/01/2018
Cancellation 1?29/01/2018
Cancellation 2?05/02/2018
Last enrolment28/01/2018
Last withdrawal?09/02/2018
Teaching census?09/02/2018
Standard Offering
Enrolment opens18/03/2018
Semester start14/05/2018
Subject start14/05/2018
Cancellation 1?28/05/2018
Cancellation 2?04/06/2018
Last enrolment27/05/2018
Last withdrawal?08/06/2018
Teaching census?08/06/2018