Undergraduate - UnitACG3021 - Performance measurement and control

This unit entry is for students who completed this unit in 2015 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

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6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.

Level	Undergraduate
Faculty	Faculty of Business and Economics
Organisational Unit	Department of Accounting
Offered	Gippsland First semester 2015 (Off-campus) Gippsland Second semester 2015 (Day) Gippsland Second semester 2015 (Off-campus)
Coordinator(s)	Dr Sisira Colombage

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:

apply traditional and contemporary performance measurement and control techniques to enable managers to measure and enhance organisational performance
analyse and make recommendations regarding the design of performance measurement and control systems
explain how behavioural implications are crucial for the effective design of performance measurement and control systems
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 ACG3021.

Assessment

Within semester assessment: 40%
Examination: 60%

Workload requirements

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

Chief examiner(s)

Dr Sisira Colombage

Prerequisites

Students must have passed AFW2020, ACW2020, ACG2020 or AFG2020 before undertaking this unit.

Prohibitions

AFC3131, ACC3131, AFF3431, ACB3021, ACF3431, AFW3021, ACW3021, AFG3021