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Budgeting and management techniques (6 points)


Leader: Berwick, Gippsland: To be advised (Chief examiner); Peninsula: Dr Erwin Waldmann; Malaysia: Mr Kalaithasan Kuppusamy; South Africa: To be advised

Gippsland First semester 2003 (OCL)
Malaysia First semester 2003 (Day)
Perth First semester 2003 (Day)
Berwick Second semester 2003 (Day)
Gippsland Second semester 2003 (Day)
Gippsland Second semester 2003 (OCL)
Hong Kong Second semester 2003 (OCL)
Malaysia Second semester 2003 (Day)
Peninsula Second semester 2003 (Day)
Perth Second semester 2003 (Day)
Singapore Second semester 2003 (OCL)
South Africa Second semester 2003 (Day)
Gippsland First semester 2004 (OCL)
Malaysia First semester 2004 (Day)
Perth First semester 2004 (Day)
Berwick Second semester 2004 (Day)
Gippsland Second semester 2004 (Day)
Gippsland Second semester 2004 (OCL)
Hong Kong Second semester 2004 (OCL)
Malaysia Second semester 2004 (Day)
Peninsula Second semester 2004 (Day)
Perth Second semester 2004 (Day)
Singapore Second semester 2004 (OCL)

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%

Contact Hours: 3 class hours per week

Prerequisites: AFW2020 or equivalent

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