JCU Australia logo

Subject Search

BX2012 - Cost Management and Control

Credit points: 3
Year: 2020
Student Contribution Band: Band 3
Administered by: College of Business, Law & Governance

This subject examines the ways management accountants provide relevant information for internal decision making in organisations. Students will identify, use and interpret the results of costing techniques appropriate to different activities and decisions; formulate and use standards and budgets for planning and control purposes; understand the role of responsibility accounting and performance measurement. In addition, they will relate management accounting systems to contemporary thinking about organisational planning and control.

Learning Outcomes

  • evaluate and apply cost concepts and costing principles to the management of operations;
  • exercise critical thinking and judgement for decision making and planning across a range of management accounting contexts;
  • describe, evaluate and problem solve in the areas of product costing; cost behaviour; cost volume profit analysis; budgeting; and performance analysis;
  • apply knowledge of ethical perspectives relating to achieving common organisational goals for effective business performance.

Subject Assessment

  • Invigilated > End of semester exam - (70%)
  • Non-Invigilated > Assignments - (20%)
  • Test - (10%).
Prerequisites: (CO1002 OR CO1101 OR BU1002 OR BU1902) AND (BX2011 OR CO1003 OR CO1001)
Inadmissible
Subject
Combinations:
CO2101 BX3172

Availabilities

Cairns, Study Period 1, Internal
Census Date 26-Mar-2020
Coordinator: Dr Sandra Wallace, Dr April Ye
Lecturers: Mr James How, <Person not found>.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
  • assessment and self-directed study

JCU Brisbane, Study Period 21, Internal
Census Date 09-Apr-2020
Coordinator: Dr Sandra Wallace, Dr April Ye
Lecturers: Dr Bandula Nambukara-Gamage, <Person not found>.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
  • assessment and self-directed study

JCU Brisbane, Study Period 22, Internal
Census Date 06-Aug-2020
Coordinator: Dr Sandra Wallace, Dr April Ye
Lecturers: Dr Bandula Nambukara-Gamage, <Person not found>.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
  • assessment and self-directed study

JCU Singapore, Study Period 53, Internal
Census Date 03-Dec-2020
Coordinator: Dr Chris Durden, Dr Sandra Wallace, Dr April Ye
Lecturers: Dr Chris Durden, <Person not found>.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
  • assessment and self-directed study

Townsville, Study Period 1, Internal
Census Date 26-Mar-2020
Coordinator: Dr April Ye
Lecturers: Mr Jason Eales, <Person not found>.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
  • assessment and self-directed study

Study Period 1, External
Census Date 26-Mar-2020
Coordinator: Dr Sandra Wallace, Dr April Ye
Lecturers: Mr Jason Eales, Mr James How, <Person not found>.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 0 hours
  • assessment and self-directed study
Method of Delivery: WWW - LearnJCU

Note: Minor variations might occur due to the continuous Subject quality improvement process, and in case of minor variation(s) in assessment details, the Subject Outline represents the latest official information.