Accounting for planning and control
Professor Rob Chenhall and Dr Kim Langfield-Smith
6 points * One 3-hour session per week * Second semester * Clayton
Synopsis The objectives of this 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. Topics covered include conventional cost accounting systems and contemporary innovations, budgeting, divisional performance measurement, transfer pricing, strategic management accounting, post completion audits.
Assessment Written (3500-4000 words): 35% * Examination (3 hours): 65%
Prescribed texts
Horngren C T and Foster G Cost accounting: A managerial emphasis 7th edn, Prentice-Hall, 1991