PERFORMANCE MANAGEMENT AND CONTROL

ACC3MAC

2019

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 you can watch in your 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 conditionsN/A

Readings

Resource TypeTitleResource RequirementAuthor and YearPublisher
ReadingsManagement AccountingPrescribedEldenberg, Brooks, Oliver, Vesty, Dormer, and Murthy. 3rd EditionWILEY

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:
Inquiry and Analytical Skills (Critical Thinking,Inquiry/Research)
Inquiry and Analytical Skills (Critical Thinking,Inquiry/Research)
Discipline -Specific Knowledge and Skills (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 (Quantitative Literacy)
Inquiry and Analytical Skills (Critical Thinking,Inquiry/Research)
Inquiry and Analytical Skills (Critical Thinking,Inquiry/Research)
Discipline -Specific Knowledge and Skills (Discipline-Specific Knowledge and 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:
Literacies and Communication Skills (Quantitative Literacy)
Inquiry and Analytical Skills (Critical Thinking,Inquiry/Research)

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:
Inquiry and Analytical Skills (Critical Thinking,Inquiry/Research)
Discipline -Specific Knowledge and Skills (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 (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:
Inquiry and Analytical Skills (Critical Thinking,Inquiry/Research)
Discipline -Specific Knowledge and Skills (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:
Inquiry and Analytical Skills (Critical Thinking,Inquiry/Research)
Discipline -Specific Knowledge and Skills (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 (Critical Thinking,Inquiry/Research)

Subject options

Select to view your study options…

Start date between: and    Key dates

Albury-Wodonga, 2019, 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.
"2 hour weekly face-to-face workshop supported by online lectures and other learning tools under the blended delivery mode."

Assessments

Assessment elementComments% ILO*
One 3-hour Final Examination (equivalent to 3,000 words)This assessment will report on the Graduate Capabilities of: Quantitative Literacy and Discipline specific knowledge. Student must achieve an overall of 50% to pass the subject60 01, 02, 03, 04, 05, 06, 07, 08
One Group assignment (equivalent to 500 words)Students work in group of 3-4 students on a task. They will be required to produce a report of maximum 2,000 words on the specific issues. This assessment will report on the graduate capability of Research Inquiry, Critical thinking and Discipline specific knowledge20 01, 02, 03, 04, 05, 06, 07, 08
One Individual assignment (equivalent to 1,000 words)Students work individually to produce a report of 1000 words to solve a given task. This assessment will report on the GSs of Critical thinking, Inquiry/Research and Discipline Specific knowledge20 01, 02, 03, 04, 05, 06, 07, 08

Bendigo, 2019, 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.
"2 hour weekly face-to-face workshop supported by online lectures and other learning tools under the blended delivery mode"

Assessments

Assessment elementComments% ILO*
One 3-hour Final Examination (equivalent to 3,000 words)This assessment will report on the Graduate Capabilities of: Quantitative Literacy and Discipline specific knowledge. Student must achieve an overall of 50% to pass the subject60 01, 02, 03, 04, 05, 06, 07, 08
One Group assignment (equivalent to 500 words)Students work in group of 3-4 students on a task. They will be required to produce a report of maximum 2,000 words on the specific issues. This assessment will report on the graduate capability of Research Inquiry, Critical thinking and Discipline specific knowledge20 01, 02, 03, 04, 05, 06, 07, 08
One Individual assignment (equivalent to 1,000 words)Students work individually to produce a report of 1000 words to solve a given task. This assessment will report on the GSs of Critical thinking, Inquiry/Research and Discipline Specific knowledge20 01, 02, 03, 04, 05, 06, 07, 08

Chisholm311(ChisholmInstitute), 2019, 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.
"2 hour weekly face-to-face workshop supported by online lecture and other learning tools under the blended delivery mode"

Assessments

Assessment elementComments% ILO*
One 3-hour Final Examination (equivalent to 3,000 words)This assessment will report on the Graduate Capabilities of: Quantitative Literacy and Discipline specific knowledge. Student must achieve an overall of 50% to pass the subject60 01, 02, 03, 04, 05, 06, 07, 08
One Group assignment (equivalent to 500 words)Students work in group of 3-4 students on a task. They will be required to produce a report of maximum 2,000 words on the specific issues. This assessment will report on the graduate capability of Research Inquiry, Critical thinking and Discipline specific knowledge20 01, 02, 03, 04, 05, 06, 07, 08
One Individual assignment (equivalent to 1,000 words)Students work individually to produce a report of 1000 words to solve a given task. This assessment will report on the GSs of Critical thinking, Inquiry/Research and Discipline Specific knowledge20 01, 02, 03, 04, 05, 06, 07, 08

Chisholm311(ChisholmInstitute), 2019, 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.
"2 hour weekly face-to-face workshop supported by online lectures and other learning tools under the blended delivery mode."

Assessments

Assessment elementComments% ILO*
One 3-hour Final Examination (equivalent to 3,000 words)This assessment will report on the Graduate Capabilities of: Quantitative Literacy and Discipline specific knowledge. Student must achieve an overall of 50% to pass the subject60 01, 02, 03, 04, 05, 06, 07, 08
One Group assignment (equivalent to 500 words)Students work in group of 3-4 students on a task. They will be required to produce a report of maximum 2,000 words on the specific issues. This assessment will report on the graduate capability of Research Inquiry, Critical thinking and Discipline specific knowledge20 01, 02, 03, 04, 05, 06, 07, 08
One Individual assignment (equivalent to 1,000 words)Students work individually to produce a report of 1000 words to solve a given task. This assessment will report on the GSs of Critical thinking, Inquiry/Research and Discipline Specific knowledge20 01, 02, 03, 04, 05, 06, 07, 08

Melbourne, 2019, 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.
"2 hour weekly face-to-face workshop supported by online lectures and other learning tools under the blended delivery mode."

Assessments

Assessment elementComments% ILO*
One 3-hour Final Examination (equivalent to 3,000 words)This assessment will report on the Graduate Capabilities of: Quantitative Literacy and Discipline specific knowledge. Student must achieve an overall of 50% to pass the subject60 01, 02, 03, 04, 05, 06, 07, 08
One Group assignment (equivalent to 500 words)Students work in group of 3-4 students on a task. They will be required to produce a report of maximum 2,000 words on the specific issues. This assessment will report on the graduate capability of Research Inquiry, Critical thinking and Discipline specific knowledge20 01, 02, 03, 04, 05, 06, 07, 08
One Individual assignment (equivalent to 1,000 words)Students work individually to produce a report of 1000 words to solve a given task. This assessment will report on the GSs of Critical thinking, Inquiry/Research and Discipline Specific knowledge20 01, 02, 03, 04, 05, 06, 07, 08

Melbourne, 2019, 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.
"2 hour weekly face-to-face workshop supported by online lectures and other learning tools under the blended delivery mode."

Assessments

Assessment elementComments% ILO*
One 3-hour Final Examination (equivalent to 3,000 words)This assessment will report on the Graduate Capabilities of: Quantitative Literacy and Discipline specific knowledge. Student must achieve an overall of 50% to pass the subject60 01, 02, 03, 04, 05, 06, 07, 08
One Group assignment (equivalent to 500 words)Students work in group of 3-4 students on a task. They will be required to produce a report of maximum 2,000 words on the specific issues. This assessment will report on the graduate capability of Research Inquiry, Critical thinking and Discipline specific knowledge20 01, 02, 03, 04, 05, 06, 07, 08
One Individual assignment (equivalent to 1,000 words)Students work individually to produce a report of 1000 words to solve a given task. This assessment will report on the GSs of Critical thinking, Inquiry/Research and Discipline Specific knowledge20 01, 02, 03, 04, 05, 06, 07, 08

Mildura, 2019, 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.
"2 hour weekly face-to-face workshop supported by online lectures and other learning tools under the blended delivery mode."

Assessments

Assessment elementComments% ILO*
One 3-hour Final Examination (equivalent to 3,000 words)This assessment will report on the Graduate Capabilities of: Quantitative Literacy and Discipline specific knowledge. Student must achieve an overall of 50% to pass the subject60 01, 02, 03, 04, 05, 06, 07, 08
One Group assignment (equivalent to 500 words)Students work in group of 3-4 students on a task. They will be required to produce a report of maximum 2,000 words on the specific issues. This assessment will report on the graduate capability of Research Inquiry, Critical thinking and Discipline specific knowledge20 01, 02, 03, 04, 05, 06, 07, 08
One Individual assignment (equivalent to 1,000 words)Students work individually to produce a report of 1000 words to solve a given task. This assessment will report on the GSs of Critical thinking, Inquiry/Research and Discipline Specific knowledge20 01, 02, 03, 04, 05, 06, 07, 08

Shepparton, 2019, 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.
"2 hour weekly face-to-face workshop supported by online lectures and other learning tools under the blended delivery mode."

Assessments

Assessment elementComments% ILO*
One 3-hour Final Examination (equivalent to 3,000 words)This assessment will report on the Graduate Capabilities of: Quantitative Literacy and Discipline specific knowledge. Student must achieve an overall of 50% to pass the subject60 01, 02, 03, 04, 05, 06, 07, 08
One Group assignment (equivalent to 500 words)Students work in group of 3-4 students on a task. They will be required to produce a report of maximum 2,000 words on the specific issues. This assessment will report on the graduate capability of Research Inquiry, Critical thinking and Discipline specific knowledge20 01, 02, 03, 04, 05, 06, 07, 08
One Individual assignment (equivalent to 1,000 words)Students work individually to produce a report of 1000 words to solve a given task. This assessment will report on the GSs of Critical thinking, Inquiry/Research and Discipline Specific knowledge20 01, 02, 03, 04, 05, 06, 07, 08

Sydney, 2019, 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*
One 3-hour Final Examination (equivalent to 3,000 words)This assessment will report on the Graduate Capabilities of: Quantitative Literacy and Discipline specific knowledge. Student must achieve an overall of 50% to pass the subject60 01, 02, 03, 04, 05, 06, 07, 08
One Group assignment (equivalent to 500 words)Students work in group of 3-4 students on a task. They will be required to produce a report of maximum 2,000 words on the specific issues. This assessment will report on the graduate capability of Research Inquiry, Critical thinking and Discipline specific knowledge20 01, 02, 03, 04, 05, 06, 07, 08
One Individual assignment (equivalent to 1,000 words)Students work individually to produce a report of 1000 words to solve a given task. This assessment will report on the GSs of Critical thinking, Inquiry/Research and Discipline Specific knowledge20 01, 02, 03, 04, 05, 06, 07, 08

Sydney, 2019, 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*
One 3-hour Final Examination (equivalent to 3,000 words)This assessment will report on the Graduate Capabilities of: Quantitative Literacy and Discipline specific knowledge. Student must achieve an overall of 50% to pass the subject60 01, 02, 03, 04, 05, 06, 07, 08
One Group assignment (equivalent to 500 words)Students work in group of 3-4 students on a task. They will be required to produce a report of maximum 2,000 words on the specific issues. This assessment will report on the graduate capability of Research Inquiry, Critical thinking and Discipline specific knowledge20 01, 02, 03, 04, 05, 06, 07, 08
One Individual assignment (equivalent to 1,000 words)Students work individually to produce a report of 1000 words to solve a given task. This assessment will report on the GSs of Critical thinking, Inquiry/Research and Discipline Specific knowledge20 01, 02, 03, 04, 05, 06, 07, 08

Sydney, 2019, Study Period 3, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorBalachandran Muniandy

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*
One 3-hour Final Examination (equivalent to 3,000 words)This assessment will report on the Graduate Capabilities of: Quantitative Literacy and Discipline specific knowledge. Student must achieve an overall of 50% to pass the subject60 01, 02, 03, 04, 05, 06, 07, 08
One Group assignment (equivalent to 500 words)Students work in group of 3-4 students on a task. They will be required to produce a report of maximum 2,000 words on the specific issues. This assessment will report on the graduate capability of Research Inquiry, Critical thinking and Discipline specific knowledge20 01, 02, 03, 04, 05, 06, 07, 08
One Individual assignment (equivalent to 1,000 words)Students work individually to produce a report of 1000 words to solve a given task. This assessment will report on the GSs of Critical thinking, Inquiry/Research and Discipline Specific knowledge20 01, 02, 03, 04, 05, 06, 07, 08