AFF9611

Managerial accounting

Mr Denis Fettes

6 points · 3 hours per week, or equivalent · First, second, summer semester · Caulfield, Sydney, Singapore, Hong Kong, in-house (not offered in all locations in all semesters) · Prerequisite: AFF9500

Objectives On completion of this subject students should be able to understand the decision-making requirements and the information needs of management; apply management accounting principles and techniques to a wide range of situations in both service and manufacturing industries; demonstrate competence in business communications through oral and written presentations; appreciate recent developments in the theory and practice of management accounting; appreciate the developments in information technology in relation to the provision of management accounting information.

Synopsis Seminars to guide participants toward proficiency in management and cost accounting principles and techniques; topics include cost classification and recording systems; job costing and process costing; flexible budgets, standard costing and variance analysis; product costing for decision making; cost-volume-profit analysis; relevant costing and pricing; divisional performance evaluation and transfer pricing; activity based costing.

Assessment Assignment written (1000-1500 words): 20% · Examination (3 hours): 80%

Prescribed texts

To be advised

Back to the 1999 Business and Economics Handbook