6 points, SCA Band 3, 0.125 EFTSL
Undergraduate - Unit
Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.
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.
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.
Within semester assessment: 40% + Examination: 60%
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.
See also Unit timetable information