AFG2021

Budgeting and management techniques

(BUS)

Mr Brian Conheady

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

Synopsis: Cost/volume/profit analysis. Relevant costs for special decisions. The budget planning process including master budget preparation. Budgeting standard costs and variance analysis. Responsibility accounting. Management by objectives and non-financial performance measurement. Divisional performance. Transfer pricing issues. Program budgeting and other approaches. Capital budgeting. Strategic planning and control.

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