Managerial accounting
Mr Denis Fettes
6 points (MPracAcc), 4 points (GradDipAcc)
* 39 hours per semester
*
First, second, summer semester
* Caulfield, Sydney, Singapore, in-house
(not offered in all locations in all semesters)
* Prerequisite:
ACC6500
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; appreciate the developments in information technology in relation to the provision of management accounting information.
Synopsis Seminars to guide participants toward proficiency in management and cost accounting principles and techniques; topics include cost classification and recording systems; job costing and process costing; flexible budgets, standard costing and variance analysis; product costing for decision making; cost-volume-profit analysis; relevant costing and pricing; divisional performance evaluation and transfer pricing; activity based costing.
Assessment Assignment written (1000-1500 words): 20%
* Examination
(3 hours): 80%
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