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BX3172 - Management Accounting for Non-Accountants
Credit points: |
3 |
Year: |
2021 |
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) - (60%) - Individual
- Written > Test/Quiz 1 - (20%) - Individual
- Written > Essay (including multi-draft) 1 - (20%) - Group.
Prerequisites: |
(BU1002 OR BU1902 OR CO1101) AND 18CP OF SUBJECTS |
Inadmissible Subject Combinations:
|
BX2012 |
Availabilities
|
Cairns,
Trimester 2,
Internal
|
Census Date 24-Jun-2021 |
Coordinator: |
Dr Rafiuddin Ahmed |
Lecturer:
|
Mrs Dawn Masasso. |
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,
Study Period 21,
Internal
|
Census Date 11-Mar-2021 |
Coordinator: |
Dr Rafiuddin Ahmed |
Lecturer:
|
Mrs Rachna Sharma. |
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,
Study Period 23,
Internal
|
Census Date 07-Oct-2021 |
Coordinator: |
Dr Rafiuddin Ahmed |
Lecturer:
|
Mrs Rachna Sharma. |
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,
Study Period 51,
Internal
|
Census Date 08-Apr-2021 |
Coordinator: |
Dr TY Thong |
Lecturer:
|
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,
Study Period 53,
Internal
|
Census Date 02-Dec-2021 |
Coordinator: |
Dr Chris Durden |
Lecturer:
|
Mr Joo Sang Hoo. |
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
|
|
|
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.
- 38 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.