Undergraduate - UnitAFW3021 - Performance measurement and control

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Synopsis

Topics include 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.

Outcomes

The learning goals associated with this unit are to:

1. apply traditional and contemporary performance measurement and control techniques to enable managers to measure and enhance organisational performance
2. analyse and make recommendations regarding the design of performance measurement and control systems
3. explain how behavioural implications are crucial for the effective design of performance measurement and control systems
4. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with performance measurement and control and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by AFW3021.

Assessment

Within semester assessment: 40%
Examination (3 hours): 60%

Chief examiner(s)

Mr Kalaithasan Kuppusamy

Contact hours

3 hours per week

Prerequisites

Students must have passed AFG2020 or AFW2020 before undertaking this unit.

Prohibitions

AFC3131, AFF3431, AFG3021