Advanced management accounting
Professor Rob Chenhall
One 3-hour session per week
* Second semester
* Clayton
*
Prerequisite: AAF9040
Objectives On completion of this subject students should have a complete understanding of the provision and use of accounting information for management planning and control in organisations; be able to examine management accounting techniques from a strategic viewpoint; apply a range of quantitative techniques and understand the behavioural implications of management accounting.
Synopsis Topics cover both quantitative and behavioural dimensions of management information, such as long range planning, cost control through learning curves, mathematical modelling and decision models. Further topics include behavioural aspects of budgeting, pricing and cost estimation, performance evaluation and strategic cost management. There will be some use of computer packages for analysis of information.
Assessment Written (case study): 30%
* Examination (3 hours): 70%
Prescribed texts
Hirsch M L and others Cost accounting: Accumulation, analysis and use PWS-Kent, 1989
Kaplan R S and Atkinson A Advanced management accounting 3rd edn, Prentice-Hall, 1989
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