MANAGEMENT ACCOUNTING AND CONTROL

ACC3MAC

2015

Credit points: 15

Subject outline

This subject further develops the concepts of management accounting and provides analytical methods for both short-term and long-term managerial decisions. Students will learn about budgeting, standard costing and variance analysis, capital budgeting, inventory management, performance measurement and contemporary developments in management accounting.

SchoolLa Trobe Business School

Credit points15

Subject Co-ordinatorZahirul Hoque

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 conditionsN/A

Readings

Resource TypeTitleResource RequirementAuthor and YearPublisher
ReadingsManagement accounting: an Australian perspective.PrescribedLangfield-Smith, K., Thorne, H., Smith, D and Hilton, R. W.7TH EDN. MCGRAW-HILL, 2012

Graduate capabilities & intended learning outcomes

01. Identify, in writing, relevant social and environmental issues and their potential management accounting impact

Activities:
TBC
Related graduate capabilities and elements:
Inquiry and Analytical Skills (Critical Thinking,Creative Problem-solving)
Inquiry and Analytical Skills (Critical Thinking,Creative Problem-solving)
Personal and Professional Skills (Ethical behaviour)

02. Prepare budgets for various organisations, calculate standards cost variances, and explain (in writing) the causes of variances

Activities:
Lectures and Tutorials
Related graduate capabilities and elements:
Inquiry and Analytical Skills (Critical Thinking,Creative Problem-solving)
Inquiry and Analytical Skills (Critical Thinking,Creative Problem-solving)
Personal and Professional Skills (Ethical behaviour)

03. Apply capital budgeting techniques to purchasing/upgrading asset decisions and critically evaluate these decisions in terms of financial, social and environmental criteria

Activities:
Lectures and Tutorials
Related graduate capabilities and elements:
Inquiry and Analytical Skills (Critical Thinking,Creative Problem-solving)
Inquiry and Analytical Skills (Critical Thinking,Creative Problem-solving)
Personal and Professional Skills (Ethical behaviour)

04. Describe, analyse and evaluate various performance measurement techniques as they relate to business units and their managers

Activities:
Lectures and Tutorials
Related graduate capabilities and elements:
Inquiry and Analytical Skills (Critical Thinking,Creative Problem-solving)
Inquiry and Analytical Skills (Critical Thinking,Creative Problem-solving)
Personal and Professional Skills (Ethical behaviour)

05. Describe, analyse and evaluate various cost, quality, and inventory management techniques as they apply to various organisational settings

Activities:
Lectures and Tutorials
Related graduate capabilities and elements:
Inquiry and Analytical Skills (Critical Thinking,Creative Problem-solving)
Inquiry and Analytical Skills (Critical Thinking,Creative Problem-solving)
Personal and Professional Skills (Ethical behaviour)

06. Calculate and analyse supplier and customer costs and their performance in order to manage and improve supplier and customer relations

Activities:
Lectures and Tutorials
Related graduate capabilities and elements:
Inquiry and Analytical Skills (Critical Thinking,Creative Problem-solving)
Inquiry and Analytical Skills (Critical Thinking,Creative Problem-solving)
Personal and Professional Skills (Ethical behaviour)

Subject options

Select to view your study options…

Start date between: and    Key dates

Albury-Wodonga, 2015, Semester 1, Night

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorNicholas Pawsey

Class requirements

Lecture Week: 10 - 22
One 2.0 hours lecture per week on weekdays at night from week 10 to week 22 and delivered via face-to-face.

Tutorial Week: 11 - 22
One 1.0 hours tutorial per week on weekdays at night from week 11 to week 22 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
Workshop Group Presentation (2 in each group)10 01, 02, 03, 04, 05, 06
Group case study assignment (in groups of 3 students)10 01, 02, 03, 04, 05, 06
Mid-Semester On-line Test20 01, 02, 03, 04
Final ExaminationHurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject60 01, 02, 03, 04, 05, 06

Albury-Wodonga, 2015, Semester 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorZahirul Hoque

Class requirements

Lecture Week: 31 - 43
One 1.0 hours lecture per week during the day from week 31 to week 43 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
Workshop Group Presentation (2 in each group)10 01, 02, 03, 04, 05, 06
Group case study assignment (in groups of 3 students)10 01, 02, 03, 04, 05, 06
Mid-Semester On-line Test20 01, 02, 03, 04
Final ExaminationHurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject60 01, 02, 03, 04, 05, 06

Bendigo, 2015, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorZahirul Hoque

Class requirements

Lecture Week: 10 - 22
One 2.0 hours lecture per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

Tutorial Week: 11 - 22
One 1.0 hours tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
Workshop Group Presentation (2 in each group)10 01, 02, 03, 04, 05, 06
Group case study assignment (in groups of 3 students)10 01, 02, 03, 04, 05, 06
Mid-Semester On-line Test20 01, 02, 03, 04
Final ExaminationHurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject60 01, 02, 03, 04, 05, 06

Dandenong, 2015, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorZahirul Hoque

Class requirements

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

Assessments

Assessment elementComments% ILO*
Workshop Group Presentation (2 in each group)10 01, 02, 03, 04, 05, 06
Group case study assignment (in groups of 3 students)10 01, 02, 03, 04, 05, 06
Mid-Semester On-line Test20 01, 02, 03, 04
Final ExaminationHurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject60 01, 02, 03, 04, 05, 06

Dandenong, 2015, Semester 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorZahirul Hoque

Class requirements

Lecture Week: 31 - 43
One 2.0 hours lecture other recurrence on weekdays during the day from week 31 to week 43 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
Workshop Group Presentation (2 in each group)10 01, 02, 03, 04, 05, 06
Group case study assignment (in groups of 3 students)10 01, 02, 03, 04, 05, 06
Mid-Semester On-line Test20 01, 02, 03, 04
Final ExaminationHurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject60 01, 02, 03, 04, 05, 06

Melbourne, 2015, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorZahirul Hoque

Class requirements

Lecture Week: 11 - 22
One 2.0 hours lecture per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.

Tutorial Week: 11 - 22
One 1.0 hours tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
Workshop Group Presentation (2 in each group)10 01, 02, 03, 04, 05, 06
Group case study assignment (in groups of 3 students)10 01, 02, 03, 04, 05, 06
Mid-Semester On-line Test20 01, 02, 03, 04
Final ExaminationHurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject60 01, 02, 03, 04, 05, 06

Melbourne, 2015, Semester 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorZahirul Hoque

Class requirements

Lecture Week: 31 - 43
One 1.0 hours lecture per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.

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*
Workshop Group Presentation (2 in each group)10 01, 02, 03, 04, 05, 06
Group case study assignment (in groups of 3 students)10 01, 02, 03, 04, 05, 06
Mid-Semester On-line Test20 01, 02, 03, 04
Final ExaminationHurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject60 01, 02, 03, 04, 05, 06

Shepparton, 2015, Semester 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorMaria Zito

Class requirements

Lecture Week: 31 - 43
One 1.0 hours lecture per week on weekdays from week 31 to week 43 and delivered via face-to-face.

Evidence Based Learning Week: 31 - 43
One 2.0 hours evidence based learning per week on weekdays from week 31 to week 43 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
Workshop Group Presentation (2 in each group)10 01, 02, 03, 04, 05, 06
Group case study assignment (in groups of 3 students)10 01, 02, 03, 04, 05, 06
Mid-Semester On-line Test20 01, 02, 03, 04
Final ExaminationHurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject60 01, 02, 03, 04, 05, 06

Sydney, 2015, ACN Semester 1, Day

Overview

Online enrolmentNo

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorZahirul Hoque

Class requirements

Lecture Week: 11 - 22
One 3.0 hours lecture other recurrence on weekdays during the day from week 11 to week 22 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
Workshop Group Presentation (2 in each group)10 01, 02, 03, 04, 05, 06
Group case study assignment (in groups of 3 students)10 01, 02, 03, 04, 05, 06
Mid-Semester On-line Test20 01, 02, 03, 04
Final ExaminationHurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject60 01, 02, 03, 04, 05, 06

Sydney, 2015, ACN Semester 2, Day

Overview

Online enrolmentNo

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorZahirul Hoque

Class requirements

Lecture Week: 28 - 39
One 3.0 hours lecture other recurrence on weekdays during the day from week 28 to week 39 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
Workshop Group Presentation (2 in each group)10 01, 02, 03, 04, 05, 06
Group case study assignment (in groups of 3 students)10 01, 02, 03, 04, 05, 06
Mid-Semester On-line Test20 01, 02, 03, 04
Final ExaminationHurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject60 01, 02, 03, 04, 05, 06

Sydney, 2015, ACN Summer Semester, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorZahirul Hoque

Class requirements

Lecture Week: 45
One 3.0 hours lecture other recurrence on weekdays during the day in week 45 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
Workshop Group Presentation (2 in each group)10 01, 02, 03, 04, 05, 06
Group case study assignment (in groups of 3 students)10 01, 02, 03, 04, 05, 06
Mid-Semester On-line Test20 01, 02, 03, 04
Final ExaminationHurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject60 01, 02, 03, 04, 05, 06