AFX5960 - CPA strategic management accounting
6 points, SCA Band 2, 0.125 EFTSL
Offered
Caulfield Second semester 2007 (Evening)
Synopsis
This unit is one of the elective segments offered in the CPA Program. This unit reviews and expands on prior knowledge of management accounting techniques, to familiarise students with modern approaches to measuring and controlling costs, performance evaluation, efficient allocation of resources, profit maximisation and the pursuit of long range goals.
Objectives
The learning goals associated with this unit are to:
- acquire relevant knowledge in order to explain how strategic management accounting can support organizations business and operational strategies.
- recognize the key issues and behavioural implications of performance measurement systems
- acquire critical skills in analysing, communicating and presenting arguments based on accounting and other information
- develop skills in teamwork by discussing case studies that involve a written synthesis of the contributions of team members and presentation of summaries of individual components at a tutorial
- develop oral presentation skills by presenting an analysis of a current issue.
Assessment
Examination (3 hours): 100%
Contact hours
3 hours per week
Prerequisites
Associate membership CPA Australia
Prohibitions
AFF5005