Handbook : Unit informationEdith Cowan University

Faculty of Business and Law

School: Business

This unit information may be updated and amended immediately prior to semester. To ensure you have the correct outline, please check it again at the beginning of semester.

• Unit Title

  Accounting for Managerial Planning and Control

• Unit Code

  ACC6020

• Year

  2015

• Enrolment Period

  1

• Version

  1

• Credit Points

  20

• Full Year Unit

  N

• Mode of Delivery

  On Campus
  Online

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Description

Decision-making techniques using management accounting information are critical to the success of any organisation. The unit emphasises the effective use of management accounting information and a range of management accounting tools as key elements in planning, decision making, and controlling in order to achieve organisational objectives.

Prerequisite Rule

Students must pass 1 units from ACC6010

Learning Outcomes

On completion of this unit students should be able to:

1. Analyse and integrate several management accounting techniques across the organisations value chain.
2. Assign and allocate costs to cost objects using conventional and activity-based cost techniques.
3. Design a performance evaluation system that supports the organisations strategy and operations.
4. Outline and justify the strategic importance of management accounting information for decision making.
5. Prepare a master budget at an intermediate level and explain the use of budget information for organisational planning and control.
6. Review the role of costs in managerial decision making.

Unit Content

1. Accounting for control.
2. Budgeting.
3. Capital budgeting.
4. Costing and pricing.
5. Costs for decision making.
6. Management accounting information.
7. Management of working capital.
8. Performance evaluation.
9. Strategic management accounting.

Additional Learning Experience Information

On-campus students are expected to interactively participate in a weekly seminar of three hours duration. Each seminar will comprise of activities, such as, lectures, case studies, problem-solving discussions and presentations. The presence, duration and order of each of these seminar activities may vary from time to time. Off-campus students will be supplied with unit materials to study and review every week with access via Blackboard. Regular online access to Blackboard and emails is required.

Assessment

GS1 GRADING SCHEMA 1 Used for standard coursework units

Students please note: The marks and grades received by students on assessments may be subject to further moderation. All marks and grades are to be considered provisional until endorsed by the relevant Board of Examiners.

Text References

• ^ Atrill, P., & McLaney, E. (2012). Management accounting for decision makers (7th ed.). Harlow: Prentice-Hall.
• Langfield-Smith, K., Thorne, H., & Hilton, R. (2009). Management accounting: Information for creating and managing value. (5th ed.) Sydney: McGraw-Hill.
• David, F. (2013) Strategic management: A competitive advantage approach. (14th ed.). Upper Saddle River: Prentice-Hall.
• Atkinson, A., Kaplan, R., Matsumura, E., & Young, M. (2012). Management accounting (6th ed.) Upper Saddle River: Prentice-Hall.
• Bhimani, A,, et al. (2012). Introduction to management accounting. Harlow: Prentice-Hall

^ Mandatory reference

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