Accounting for planning and control
Professor Rob Chenhall
One 3-hour session per week * Second semester * Clayton
Synopsis The objectives of the subject are to develop an understanding of the management accounting techniques and processes used for planning and continuing routine operations in organisations. Emphasis is also placed on the role of accounting data in non-routine decisions, policy making and long range planning. The subject includes an evaluation of planning and control techniques in the not-for-profit, service and government sectors. Topics covered include cost accounting systems, cost-profit-volume analysis, budgeting, divisional performance measurement, transfer pricing, control of discretionary costs, strategic cost management.
Assessment Written (case study): 35% * Examination (3 hours): 65%
Prescribed texts
Horngren C J and Foster G Cost accounting: A managerial emphasis 7th edn, Prentice Hall, 1991