AFG9072

Accounting for management information

Dr Mahendra K Goyal and Mr Ming-Wei Zhang

6 points · Distance, approximately 12 hours per week · First and second semester · Gippsland · Prerequisite: AFG9071

Objectives After completing this subject, students are expected (1) to understand basic costing concepts and use costing techniques to calculate product costs; (2) to perform management accounting techniques in decision making, budgeting, organisation control; and (3) to be knowledgable in the recent issues of management accounting.

Synopsis Topics covered by this subject include concepts of cost, basic product costing systems, cost allocation and activity-based costing, cost behaviour and breakeven analysis, relevant costs for decision making, budgeting management, capital budgeting techniques, and organisation control and transfer pricing. Discussions are expanded to some current management accounting issues, such as methods to stay competitive, compensation plans, and MACS design in changing environment.

Assessment Assignment and project: 30% · Examination: 70%

Prescribed texts

To be advised

Back to the 1999 Business and Economics Handbook