AFG2021

Budgeting and management techniques

Mr Brian Conheady

6 points · 3 class hours per week · Distance, approximately 12 hours per week · First and second semester · Gippsland · Prerequisite: AFG2020

Objectives Drawing on the accounting knowledge and skills provided by core and prerequisite subjects students will study the processes of preparation, reporting and application of management accounting information. Students will develop skills in communication, information technology and problem solving with a special emphasis on responsibility accounting, budgeting and strategic planning.

Synopsis Cost/volume/profit analysis. Relevant costs for special decisions. Budgeting the budget planning process including master budget preparation. Standard costs. Responsibility accounting. Management by objectives and non-financial performance measurement. Transfer pricing and divisional performance. Program budgeting and other approaches. Strategic planning and capital budgeting.

Assessment Assignments and projects: 30% · Examination: 70%

Prescribed texts

Horngren C T and others (eds) Cost accounting: A managerial emphasis 9th edn, Prentice-Hall, 1997
Horngren C T and others (eds) Student solution manual 9th edn, Prentice-Hall, 1997

Back to the 1999 Business and Economics Handbook