CO5131 - Strategic Management Accounting
|Student Contribution Band:
||College of Business, Law & Governance
Availability limited to students admitted to the Graduate Diploma of Advanced Accounting
This subject covers material of direct relevance to the Strategic Management Accounting
segment of the CPA Professional Program. The subject provides candidates with a detailed
analysis of issues surrounding management reporting and processes. It highlights the
management accounting tools and techniques of value chain analysis and project management
which have become increasingly important in contemporary operational environments.
Specific areas covered include: management accounting in the contemporary business
environment; project managementt; performance measurement; strategic implementation.
- explain and apply the strategic management process and organisational and industry
value analysis to understanding value drivers, cost drivers and the reconfiguring
- explain the role of performance measurement and control systems in value creation,
strategy implementation and monitoring performance to improve strategies;
- apply strategic management accounting tools and techniques to improve the contribution
and sustainability of value-creating activities;
- discuss the role of project selection, planning, monitoring and completion in strategy
- evaluate how current international environments impact upon strategic management within
a company context.
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