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BX2012 - Cost Management and Control

Credit points: 3
Year: 2021
Student Contribution Band: Band 4
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

  • Written > Examination (centrally administered) - (65%) - Individual
  • Written > Test/Quiz 1 - (15%) - Individual
  • Assignment - (20%) - Group.
Prerequisites: (CO1002 OR CO1101 OR BU1002 OR BU1902) AND (BX2011 OR CO1003 OR CO1001)
Inadmissible
Subject
Combinations:
CO2101 BX3172

Availabilities

Cairns, Trimester 2, Internal
Census Date 24-Jun-2021
Coordinator: Dr Rafiuddin Ahmed
Lecturer: Mr James How.
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 11-Mar-2021
Coordinator: Dr Rafiuddin Ahmed
Lecturer: Dr Bandula Nambukara-Gamage.
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 23, Internal
Census Date 07-Oct-2021
Coordinator: Dr Rafiuddin Ahmed
Lecturer: Dr Bandula Nambukara-Gamage.
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 52, Internal
Census Date 05-Aug-2021
Coord/Lect: Dr Chris Durden.
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, Trimester 2, Internal
Census Date 24-Jun-2021
Coord/Lect: Dr Rafiuddin Ahmed.
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

Trimester 2, External
Census Date 24-Jun-2021
Coord/Lect: Dr Rafiuddin Ahmed.
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.