Budgeting and management techniques
Mr Ming Wei Zhang
6 points
* 3 class hours per week
* Distance: approximately 12 hours
per week
* First, second semester
* Gippsland
* Prerequisite:
GBU2003
Objectives Drawing on the accounting knowledge and skills provided by core and prerequisite subjects students will study the processes of preparation, reporting and application of management accounting information. Students will develop skills in communication, information technology and problem solving with a special emphasis on responsibility accounting, budgeting and strategic planning.
Synopsis Cost/volume/profit analysis. Relevant costs for special decisions. Budgeting the budget planning process including master budget preparation. Budgeting standard costs. Responsibility accounting. Management by objectives and non-financial performance measurement. Transfer pricing and divisional performance. Program budgeting and other approaches. Strategic planning.
Assessment Assignments and projects: 30%
* Examination: 70%
Prescribed texts
Horngren C T and others (eds) Cost accounting: A managerial emphasis 8th edn, Prentice-Hall, 1994
Horngren C T and others (eds) Student solution manual 8th edn, Prentice-Hall, 1994
| Published by Monash University, Clayton, Victoria
3168 Copyright © Monash University 1996 - All Rights Reserved - Caution Authorised by the Academic Registrar December 1996 |