MANAGEMENT AND COST REPORTING

ACC5MCR

2014

Credit points: 15

Subject outline

The subject introduces current thinking about management accounting practices in organisations with the aim to provide both quantitative and qualitative information for managing and creating value. The subject has the following aims: 1. It seeks to develop within students an ability to apply a range of technical conventional and contemporary cost accounting techniques. 2. To highlight the role of such techniques in supporting effective use of organisational resources and management decision making to create value. 3. To develop awareness that costing systems vary from one organisation to the next and that they evolve over time in relation to changes in the business environment. Furthermore, the course draws upon research and the professional literature to explore the issues that are raised in relation to cost and management reporting.

Faculty: Faculty of Business, Economics and Law

Credit points: 15

Subject Co-ordinator: Judy Louie

Available to Study Abroad Students: No

Subject year level: Year Level 5 - Masters

Exchange Students: No

Subject particulars

Subject rules

Prerequisites: N/A

Co-requisites: N/A

Incompatible subjects: N/A

Equivalent subjects: N/A

Special conditions: N/A

Learning resources

Readings

Resource Type	Title	Resource Requirement	Author and Year	Publisher
Readings	Management accounting: information for managing and creating value.	Prescribed	Langfield-Smith, K., Thorne, H., Hilton, R.W.	6TH. EDN. MCGRAW-HILL.

Melbourne, 2014, Semester 1, Day

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Enrolment information:

Subject Instance Co-ordinator: Judy Louie

Class requirements

TutorialWeek: 10 - 22
One 1.0 hours tutorial other recurrence on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

LectureWeek: 10 - 22
One 2.0 hours lecture other recurrence on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

Assessments

Assessment element	Comments	%
one 1-hour mid-semester test		20
one 20-minute class presentation		10
one 3-hour final examination	Hurdle Requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the unit	70

Melbourne, 2014, Semester 2, Day