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ACCT13-304: Managerial Planning and Control


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

Code: ACCT13-304
Study areas:
  • Business, Commerce, and Entrepreneurship

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



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):