JCU Australia logo

Subject Search

BX3172 - Management Accounting for Non-Accountants

Credit points: 3
Year: 2020
Student Contribution Band: Band 3
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

  • end of semester exam (60%)
  • assignments (20%)
  • test (20%).
Prerequisites: (BU1002 OR BU1902 OR CO1101) AND 18CP OF SUBJECTS
Inadmissible
Subject
Combinations:
BX2012

Availabilities

Townsville, Internal, Study Period 1
Census Date 26-Mar-2020
Coordinator: Dr Chris Durden
Lecturer: Dr Rafiuddin Ahmed.
Workload expectations:

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

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

External, Study Period 1
Census Date 26-Mar-2020
Coord/Lect: Dr Chris Durden.
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

Cairns, Internal, Study Period 1
Census Date 26-Mar-2020
Coord/Lect: Dr Chris Durden.
Workload expectations:

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

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

JCU Singapore, Internal, Study Period 52
Census Date 06-Aug-2020
Workload expectations:

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

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

JCU Brisbane, Internal, Study Period 22
Census Date 06-Aug-2020
Coordinator: Dr Chris Durden
Lecturer: Ms Jihee Park.
Workload expectations:

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

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

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.