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Research School of Accounting · ANU College of Business and Economics
This course provides students with an appreciation of the increasingly important management accounting issues of organisational cost management and management control systems. Technical issues of cost management and management accounting control systems are explored within a broader social and organisational context. The course explores management accounting techniques related to cost management, including life-cycle costing and the theory of constraints; develops an appreciation of different forms, benefits and limitations of management accounting systems; and examines behavioural consequences of the implementation of management accounting systems as well as managerial decision making in organisations.
Typical assessment may include, but is not restricted to, class participation, team assignment(s), quizzes and examination(s) as appropriate to assess the learning outcomes of the course.
Learning outcomes 1, 2, 3, 4, 5
Team work activity. Further details, including % value, will be made available via the Class Summary.
Learning outcomes 5
Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include 3 hours per week in class and at least 7 hours a week on average (including non-teaching weeks) on course reading, research, writing and assignment work. Other Information BUSN6003 is offered instead of BUSN8003. BUSN6003 is equivalent to BUSN8003.
Information about the prescribed textbook (if any) will be made available via the Class Summary.