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BX3172 - Management Accounting for Non-Accountants
| Credit points: | 3 |
| Year: | 2023 |
| Student Contribution Band: | Band 4 |
| Administered by: | College of Business, Law & Governance |
This subject considers the use of management accounting information for operational and strategic decision making purposes from a user perspective. It deals with analysis of systems that measure the cost and profitability of products and services, investment and capital budgeting decisions, cost reduction strategies, break even analysis, budgets and cash budgeting, and organisational performance measurement and KPIs. The key emphasis of this subject is on managerial uses of management accounting information applied to internal and external organisational activities.
Learning Outcomes
- compare cost systems and cost management techniques and choose the optimum system for each purpose;
- prepare budgets for planning and decision making purposes;
- evaluate the most commonly used capital budgeting techniques and apply and interpret the information derived; and apply critical thinking and problem solving to individual activities dealing with cost information for decision making;
- analyse cost behaviour under different assumptions and make short term decisions based on relevant information;
- apply financial and non-financial performance measurement techniques that enable managers to measure and control organisational performance.
Subject Assessment
- Written > Examination (centrally administered) - (55%) - Individual
- Written > Test/Quiz 1 - (20%) - Individual
- Written > Essay (including multi-draft) 1 - (25%) - Group.
| Prerequisites: | (BU1002 OR BU1902 OR CO1101) AND 18CP OF SUBJECTS |
| Inadmissible Subject Combinations: |
BX2012 |
Availabilities |
|
| Cairns, Trimester 2, Internal | |
| Census Date 22-Jun-2023 | |
| Coordinator: | Dr Rafiuddin Ahmed |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Brisbane, Trimester 1, Internal | |
| Census Date 09-Mar-2023 | |
| Coordinator: | Dr Rafiuddin Ahmed |
| Lecturer: | Ms Kathleen Arambulo. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Brisbane, Trimester 3, Internal | |
| Census Date 05-Oct-2023 | |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Singapore, Study Period 51, Internal | |
| Census Date 06-Apr-2023 | |
| Coord/Lect: | Dr Chris Durden. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Singapore, Study Period 53, Internal | |
| Census Date 30-Nov-2023 | |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| Townsville, Trimester 2, Internal | |
| Census Date 22-Jun-2023 | |
| Coordinator: | Dr Rafiuddin Ahmed |
| Lecturers: | Dr Rafiuddin Ahmed, Mr Jestin Mathew. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| Trimester 2, External | |
| Census Date 22-Jun-2023 | |
| Coord/Lect: | Dr Rafiuddin Ahmed. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| 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.