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BX3172 - Management Accounting for Non-Accountants

Credit points: 3
Year: 2014
Student Contribution Band: Band 3
Administered by: School of Business (pre 2015)

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.

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;
  • appraise cost behaviour under different assumptions and make short term decisions based on relevant information;
  • evaluate financial and non-financial performance measurement techniques that enable managers to measure and control organisational performance.
Prerequisites: (BU1002 OR BU1902 OR CO1101) AND 18CP OF SUBJECTS
Inadmissible
Subject
Combinations:
BX2012

Availabilities

Townsville, Internal, Study Period 1
Census Date 27-Mar-2014
Coord/Lect: Dr Rafiuddin Ahmed.
Workload expectations:
  • 26 hours lectures
  • 12 hours tutorials
Assessment: end of semester exam (60%); assignments (20%); test (20%).

External, Study Period 1
Census Date 27-Mar-2014
Coord/Lect: Dr Rafiuddin Ahmed.
Workload expectations:
  • 0 hours
Method of Delivery: WWW - LearnJCU
Assessment: end of semester exam (60%); assignments (20%); quiz (20%).

JCU Singapore, Internal, Study Period 51
Census Date 20-Mar-2014
Coordinator: Dr Rafiuddin Ahmed
Lecturer: Mr Dasgupta Ranjan.
Workload expectations:
  • 26 hours lectures
  • 12 hours tutorials
Assessment: end of semester exam (60%); assignments (20%); test (20%).

JCU Singapore, Internal, Study Period 52
Census Date 17-Jul-2014
Coordinator: Dr Rafiuddin Ahmed
Lecturer: <Person not found>.
Workload expectations:
  • 26 hours lectures
  • 12 hours tutorials
Assessment: end of semester exam (60%); assignments (20%); test (20%).

JCU Brisbane, Internal, Study Period 22
Census Date 14-Aug-2014
Coordinator: Dr Rafiuddin Ahmed
Lecturer: Mrs Rachna Sharma.
Workload expectations:
  • 26 hours lectures
  • 12 hours tutorials
Assessment: end of semester exam (60%); assignments (20%); test (20%).

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.