Management accounting
Mr Nihal Mudalige
6 points
* 3 hours per week
* First, second semester
*
Caulfield, Peninsula
* Prerequisite: ACC2391
Objectives On completion of this subject students should be able to understand the decision-making requirements and the information needs of management; apply management accounting principles and techniques to a wide range of situations in both service and manufacturing industries; demonstrate competence in business communications through oral and written presentations; appreciate recent developments in the theory and practice of management accounting.
Synopsis Introduction to management accounting; budgets and budgetary control; costing for decision making; cost-volume-profit analysis; standard costing and variance analysis; income effects of alternative costing methods; decentralisation, performance evaluation and transfer pricing; activity based costing.
Assessment Assignments: 20%
* Examination: 80%
Prescribed texts
Horngren C T and others Cost accounting: A managerial emphasis 8th edn, Prentice-Hall, 1994
Mudalige N and Fettes D Management accounting 3rd edn, Framework Series 6, SMART, 1994
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