PERFORMANCE MANAGEMENT AND CONTROL

ACC3MAC

2018

Credit points: 15

Subject outline

The aim of this subject is to further develop your understanding of basic cost and management accounting skills to include knowledge of more advanced performance management and control processes and practices such as sustainability and environmental management accounting, budgetary control and behavioural issues, capital investment decision making tools, responsibility accounting and performance reporting, transfer pricing, strategic performance management and employee incentive systems. Created in a Blended Learning model the subject uses the classroom (interactive workshop) time for activities that benefit the most from direct interaction and videotaped lectures ahead of time so the student can watch on their own time, place, path or pace. The workshop facilitator places an emphasis on empowering you with the skills and knowledge required to make the most of the online material and independent study time, guiding you toward the most meaningful experience possible.









SchoolLa Trobe Business School

Credit points15

Subject Co-ordinatorKate Mai

Available to Study Abroad StudentsYes

Subject year levelYear Level 3 - UG

Exchange StudentsYes

Subject particulars

Subject rules

Prerequisites ACC2CAD

Co-requisitesN/A

Incompatible subjects ACC2IMB, ACC2MAC

Equivalent subjectsN/A

Special conditions Core in Accounting Courses and Accounting Major (LBC, LBCD, LBCSY, LBCMFA, LBBAF, LBBC, LBBCW, LBBCB, LBBCM, LBBCS)

Readings

Resource TypeTitleResource RequirementAuthor and YearPublisher
ReadingsManagerial Accounting: Information for creating and managing value.value (7th Edition)PrescribedLangfield-Smith, K., Throne, H., Smith, D., and Hilton, R.W. (2015)McGraw-Hill Education ISBN: 9781743075906

Graduate capabilities & intended learning outcomes

01. Identify relevant sustainability and social and environmental issues and explain their potential impacts on the design and use of performance management and control tools.

Activities:
Face-to-face workshops, online resources, and self-assessment activities
Related graduate capabilities and elements:
Discipline -Specific Knowledge and Skills

02. Demonstrate a sound knowledge and understanding of various management accounting tools such as budgeting and variance analysis required to practice in a dynamic and competitive business environment

Activities:
Face-to-face workshops; online resources, and self-assessment activities
Related graduate capabilities and elements:
Literacies and Communication Skills

03. Demonstrate an ability to use capital investment decisions tools, apply mathematics and interpret data to evaluate purchasing/upgrading asset decisions and critically evaluate these decisions in terms of financial as well as non-financial and social and environmental criteria.

Activities:
Face-to-face workshops; online resources, and self-assessment activities
Related graduate capabilities and elements:
Inquiry and Analytical Skills

04. Describe, analyse and evaluate various financial performance measurement techniques and their effects on performance evaluation and incentives as they relate to decentralised business units and their managers.

Activities:
Face-to-face workshops, online resources, and self-assessment activities
Related graduate capabilities and elements:
Discipline -Specific Knowledge and Skills

05. Calculate, analyse and critically evaluate various transfer pricing mechanisms as they apply to various organisational settings and their impact on divisions and the firm as a whole.

Activities:
Face-to-face workshops, online resources, and self-assessment activities
Related graduate capabilities and elements:
Discipline -Specific Knowledge and Skills

06. Demonstrate an ability to consider assumptions and explore the strategic performance management framework and insightfully discuss the role of the Balanced Scorecard perspectives in assessing and managing performance for various organisations including servicing and not-for-profit/public sectors.

Activities:
Face-to-face workshops, online resources, and self-assessment activities
Related graduate capabilities and elements:
Discipline -Specific Knowledge and Skills

07. Understand the types of quality costs, and prepare and interpret cost of quality reports.

Activities:
Face-to-face workshops, online resources, and self- assessment activities
Related graduate capabilities and elements:
Discipline -Specific Knowledge and Skills

08. Demonstrate an ability to reflect critically upon research processes for the discipline of performance management and control

Activities:
Face-to-face workshops, online resources, and self- assessment activities
Related graduate capabilities and elements:
Inquiry and Analytical Skills

Subject options

Select to view your study options…

Start date between: and    Key dates

Albury-Wodonga, 2018, Semester 2, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKate Mai

Class requirements

WorkShop Week: 31 - 43
One 2.0 hours workshop per week on weekdays at night from week 31 to week 43 and delivered via face-to-face.
"One 2-hour face-to-face evidence-based interactive workshop per week using the Flipped Classroom instructional strategy. Within this blended delivery mode, short video lectures are viewed by students outside of the classroom, while in class-time is devoted to problem-solving business cases/exercises, projects, or discussion."

Assessments

Assessment elementComments% ILO*
On-line QuizzesFrom a total of SIX on-line quizzes, the best 4 results will be counted towards the final grade. This allows students to either drop the quizzes with the lowest score, or allows some consideration for students unable to complete all quizzes. (750 words equivalent)20 01, 04, 05, 06, 07
Final Examination (3 hours)To be eligible to receive a passing grade for the subject, a student must achieve 45% or more in the final examination. A student who has obtained a mark of 50% or greater for a subject, but achieves less than 45% in the final exam, will be awarded an additional supplementary assessment. This assessment will report on the Graduate Capabilities of: Quantitative Literacy and Critical Thinking.60 01, 02, 03, 04, 05, 06, 07, 08
Workshop (In-class) assessmentsFour In-class (workshop) tests will be conducted throughout the semester. Collectively these tests will count for 20% of the total assessment for this subject. (Broadly equivalent to 500 words). This assessment will report on the Graduate Capability of Inquiry/Research and Discipline specific knowledge. 20 01, 03, 04, 05, 07, 08

Bendigo, 2018, Semester 2, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKate Mai

Class requirements

WorkShop Week: 31 - 43
One 2.0 hours workshop per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
"One 2-hour face-to-face problem-based workshop per week to review online work and work through and review of a series of applied problems sets"

Assessments

Assessment elementComments% ILO*
On-line QuizzesFrom a total of SIX on-line quizzes, the best 4 results will be counted towards the final grade. This allows students to either drop the quizzes with the lowest score, or allows some consideration for students unable to complete all quizzes. (750 words equivalent)20 01, 04, 05, 06, 07
Final Examination (3 hours)To be eligible to receive a passing grade for the subject, a student must achieve 45% or more in the final examination. A student who has obtained a mark of 50% or greater for a subject, but achieves less than 45% in the final exam, will be awarded an additional supplementary assessment. This assessment will report on the Graduate Capabilities of: Quantitative Literacy and Critical Thinking.60 01, 02, 03, 04, 05, 06, 07, 08
Workshop (In-class) assessmentsFour In-class (workshop) tests will be conducted throughout the semester. Collectively these tests will count for 20% of the total assessment for this subject. (Broadly equivalent to 500 words). This assessment will report on the Graduate Capability of Inquiry/Research and Discipline specific knowledge. 20 01, 03, 04, 05, 07, 08

Dandenong, 2018, Semester 2, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKate Mai

Class requirements

WorkShop Week: 31 - 43
One 2.0 hours workshop per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
"One 2-hours weekly face-to-face workshop supported by online lectures and other learning tools under the blended delivery mode."

Assessments

Assessment elementComments% ILO*
On-line QuizzesFrom a total of SIX on-line quizzes, the best 4 results will be counted towards the final grade. This allows students to either drop the quizzes with the lowest score, or allows some consideration for students unable to complete all quizzes. (750 words equivalent)20 01, 04, 05, 06, 07
Final Examination (3 hours)To be eligible to receive a passing grade for the subject, a student must achieve 45% or more in the final examination. A student who has obtained a mark of 50% or greater for a subject, but achieves less than 45% in the final exam, will be awarded an additional supplementary assessment. This assessment will report on the Graduate Capabilities of: Quantitative Literacy and Critical Thinking.60 01, 02, 03, 04, 05, 06, 07, 08
Workshop (In-class) assessmentsFour In-class (workshop) tests will be conducted throughout the semester. Collectively these tests will count for 20% of the total assessment for this subject. (Broadly equivalent to 500 words). This assessment will report on the Graduate Capability of Inquiry/Research and Discipline specific knowledge. 20 01, 03, 04, 05, 07, 08

Dandenong, 2018, Semester 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKate Mai

Class requirements

WorkShop Week: 10 - 22
One 2.0 hours workshop per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
"One 2-hours weekly face-to-face workshop supported by online lecture and other learning tools under the blended delivery mode"

Assessments

Assessment elementComments% ILO*
On-line QuizzesFrom a total of SIX on-line quizzes, the best 4 results will be counted towards the final grade. This allows students to either drop the quizzes with the lowest score, or allows some consideration for students unable to complete all quizzes. (750 words equivalent)20 01, 04, 05, 06, 07
Final Examination (3 hours)To be eligible to receive a passing grade for the subject, a student must achieve 45% or more in the final examination. A student who has obtained a mark of 50% or greater for a subject, but achieves less than 45% in the final exam, will be awarded an additional supplementary assessment. This assessment will report on the Graduate Capabilities of: Quantitative Literacy and Critical Thinking.60 01, 02, 03, 04, 05, 06, 07, 08
Workshop (In-class) assessmentsFour In-class (workshop) tests will be conducted throughout the semester. Collectively these tests will count for 20% of the total assessment for this subject. (Broadly equivalent to 500 words). This assessment will report on the Graduate Capability of Inquiry/Research and Discipline specific knowledge. 20 01, 03, 04, 05, 07, 08

Melbourne, 2018, Semester 2, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKate Mai

Class requirements

WorkShop Week: 31 - 43
One 2.0 hours workshop per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
"One 2-hour face-to-face workshop/class per week to review online work and work through and review of a series of applied problems sets."

Assessments

Assessment elementComments% ILO*
On-line QuizzesFrom a total of SIX on-line quizzes, the best 4 results will be counted towards the final grade. This allows students to either drop the quizzes with the lowest score, or allows some consideration for students unable to complete all quizzes. (750 words equivalent)20 01, 04, 05, 06, 07
Final Examination (3 hours)To be eligible to receive a passing grade for the subject, a student must achieve 45% or more in the final examination. A student who has obtained a mark of 50% or greater for a subject, but achieves less than 45% in the final exam, will be awarded an additional supplementary assessment. This assessment will report on the Graduate Capabilities of: Quantitative Literacy and Critical Thinking.60 01, 02, 03, 04, 05, 06, 07, 08
Workshop (In-class) assessmentsFour In-class (workshop) tests will be conducted throughout the semester. Collectively these tests will count for 20% of the total assessment for this subject. (Broadly equivalent to 500 words). This assessment will report on the Graduate Capability of Inquiry/Research and Discipline specific knowledge. 20 01, 03, 04, 05, 07, 08

Melbourne, 2018, Semester 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKate Mai

Class requirements

WorkShop Week: 10 - 22
One 2.0 hours workshop per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
"One 2-hour face-to-face problem-based workshop per week to review online work and work through and review of a series of applied problems sets."

Assessments

Assessment elementComments% ILO*
On-line QuizzesFrom a total of SIX on-line quizzes, the best 4 results will be counted towards the final grade. This allows students to either drop the quizzes with the lowest score, or allows some consideration for students unable to complete all quizzes. (750 words equivalent)20 01, 04, 05, 06, 07
Final Examination (3 hours)To be eligible to receive a passing grade for the subject, a student must achieve 45% or more in the final examination. A student who has obtained a mark of 50% or greater for a subject, but achieves less than 45% in the final exam, will be awarded an additional supplementary assessment. This assessment will report on the Graduate Capabilities of: Quantitative Literacy and Critical Thinking.60 01, 02, 03, 04, 05, 06, 07, 08
Workshop (In-class) assessmentsFour In-class (workshop) tests will be conducted throughout the semester. Collectively these tests will count for 20% of the total assessment for this subject. (Broadly equivalent to 500 words). This assessment will report on the Graduate Capability of Inquiry/Research and Discipline specific knowledge. 20 01, 03, 04, 05, 07, 08

Mildura, 2018, Semester 2, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKate Mai

Class requirements

WorkShop Week: 31 - 43
One 2.0 hours workshop per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
On-line QuizzesFrom a total of SIX on-line quizzes, the best 4 results will be counted towards the final grade. This allows students to either drop the quizzes with the lowest score, or allows some consideration for students unable to complete all quizzes. (750 words equivalent)20 01, 04, 05, 06, 07
Final Examination (3 hours)To be eligible to receive a passing grade for the subject, a student must achieve 45% or more in the final examination. A student who has obtained a mark of 50% or greater for a subject, but achieves less than 45% in the final exam, will be awarded an additional supplementary assessment. This assessment will report on the Graduate Capabilities of: Quantitative Literacy and Critical Thinking.60 01, 02, 03, 04, 05, 06, 07, 08
Workshop (In-class) assessmentsFour In-class (workshop) tests will be conducted throughout the semester. Collectively these tests will count for 20% of the total assessment for this subject. (Broadly equivalent to 500 words). This assessment will report on the Graduate Capability of Inquiry/Research and Discipline specific knowledge. 20 01, 03, 04, 05, 07, 08

Shepparton, 2018, Semester 2, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKate Mai

Class requirements

WorkShop Week: 31 - 43
One 2.0 hours workshop per week on weekdays at night from week 31 to week 43 and delivered via face-to-face.
"One 2-hour face-to-face workshop/class per week to review online work and work through and review of a series of applied problems sets."

Assessments

Assessment elementComments% ILO*
On-line QuizzesFrom a total of SIX on-line quizzes, the best 4 results will be counted towards the final grade. This allows students to either drop the quizzes with the lowest score, or allows some consideration for students unable to complete all quizzes. (750 words equivalent)20 01, 04, 05, 06, 07
Final Examination (3 hours)To be eligible to receive a passing grade for the subject, a student must achieve 45% or more in the final examination. A student who has obtained a mark of 50% or greater for a subject, but achieves less than 45% in the final exam, will be awarded an additional supplementary assessment. This assessment will report on the Graduate Capabilities of: Quantitative Literacy and Critical Thinking.60 01, 02, 03, 04, 05, 06, 07, 08
Workshop (In-class) assessmentsFour In-class (workshop) tests will be conducted throughout the semester. Collectively these tests will count for 20% of the total assessment for this subject. (Broadly equivalent to 500 words). This assessment will report on the Graduate Capability of Inquiry/Research and Discipline specific knowledge. 20 01, 03, 04, 05, 07, 08

Sydney, 2018, Study Period 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKate Mai

Class requirements

WorkShop Week: 10 - 22
One 2.0 hours workshop per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
"2 hour weekly face-to-face workshop supported by online lectures and other learning tools under the blended delivery mode"

Assessments

Assessment elementComments% ILO*
On-line QuizzesFrom a total of SIX on-line quizzes, the best 4 results will be counted towards the final grade. This allows students to either drop the quizzes with the lowest score, or allows some consideration for students unable to complete all quizzes. (750 words equivalent)20 01, 04, 05, 06, 07
Final Examination (3 hours)To be eligible to receive a passing grade for the subject, a student must achieve 45% or more in the final examination. A student who has obtained a mark of 50% or greater for a subject, but achieves less than 45% in the final exam, will be awarded an additional supplementary assessment. This assessment will report on the Graduate Capabilities of: Quantitative Literacy and Critical Thinking.60 01, 02, 03, 04, 05, 06, 07, 08
Workshop (In-class) assessmentsFour In-class (workshop) tests will be conducted throughout the semester. Collectively these tests will count for 20% of the total assessment for this subject. (Broadly equivalent to 500 words). This assessment will report on the Graduate Capability of Inquiry/Research and Discipline specific knowledge. 20 01, 03, 04, 05, 07, 08

Sydney, 2018, Study Period 2, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKate Mai

Class requirements

WorkShop Week: 31 - 42
One 2.0 hours workshop per week on weekdays during the day from week 31 to week 42 and delivered via face-to-face.
"2 hour weekly face-to-face workshop supported by online lectures and other learning tools under the blended delivery mode"

Assessments

Assessment elementComments% ILO*
On-line QuizzesFrom a total of SIX on-line quizzes, the best 4 results will be counted towards the final grade. This allows students to either drop the quizzes with the lowest score, or allows some consideration for students unable to complete all quizzes. (750 words equivalent)20 01, 04, 05, 06, 07
Final Examination (3 hours)To be eligible to receive a passing grade for the subject, a student must achieve 45% or more in the final examination. A student who has obtained a mark of 50% or greater for a subject, but achieves less than 45% in the final exam, will be awarded an additional supplementary assessment. This assessment will report on the Graduate Capabilities of: Quantitative Literacy and Critical Thinking.60 01, 02, 03, 04, 05, 06, 07, 08
Workshop (In-class) assessmentsFour In-class (workshop) tests will be conducted throughout the semester. Collectively these tests will count for 20% of the total assessment for this subject. (Broadly equivalent to 500 words). This assessment will report on the Graduate Capability of Inquiry/Research and Discipline specific knowledge. 20 01, 03, 04, 05, 07, 08

Sydney, 2018, Study Period 3, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKate Mai

Class requirements

WorkShop
One 2.0 hours workshop per week on weekdays during the day and delivered via face-to-face.
"2 hour weekly face-to-face workshop supported by online lectures and other learning tools under the blended delivery mode"

Assessments

Assessment elementComments% ILO*
On-line QuizzesFrom a total of SIX on-line quizzes, the best 4 results will be counted towards the final grade. This allows students to either drop the quizzes with the lowest score, or allows some consideration for students unable to complete all quizzes. (750 words equivalent)20 01, 04, 05, 06, 07
Final Examination (3 hours)To be eligible to receive a passing grade for the subject, a student must achieve 45% or more in the final examination. A student who has obtained a mark of 50% or greater for a subject, but achieves less than 45% in the final exam, will be awarded an additional supplementary assessment. This assessment will report on the Graduate Capabilities of: Quantitative Literacy and Critical Thinking.60 01, 02, 03, 04, 05, 06, 07, 08
Workshop (In-class) assessmentsFour In-class (workshop) tests will be conducted throughout the semester. Collectively these tests will count for 20% of the total assessment for this subject. (Broadly equivalent to 500 words). This assessment will report on the Graduate Capability of Inquiry/Research and Discipline specific knowledge. 20 01, 03, 04, 05, 07, 08