Studying online

There are now 2 possible online modes for units:

Units with modes Online timetabled and Online flexible are available for any student to self-enrol and study online.

Click on an offering mode for more details.

Unit Overview

Description

This unit focuses on the strategic aspects of management planning and control for profit seeking firms and examines the contribution management accounting makes in setting and maintaining organisational direction. Topics include the development of performance measurement and evaluation systems within decentralised firms; the use of financial and non-financial performance measures for evaluating business unit performance; pricing intra-organisational exchanges; the cost allocation problem; and contemporary topics such as strategic cost management, customer profitability analysis and investment in new technology.

Credit
6 points
Offering
(see Timetable)
AvailabilityLocationMode
Semester 2UWA (Perth)Face to face
Details for undergraduate courses
  • Level 3 option in the Accounting major sequence
  • Level 3 elective
Outcomes

Students are able to (1) demonstrate an understanding of how management accounting information assists managers to make effective planning and controlling decisions through in-depth knowledge of management accounting concepts and techniques; (2) apply management accounting techniques to various types of manufacturing businesses that assist in decision making; (3) critically analyse problems that may arise in manufacturing and service businesses; (4) evaluate solutions to problems to arrive at reasonably logical decisions in management accounting; (5) communicate clearly, concisely and logically, both orally and in written form; and (6) demonstrate an ability to work effectively in teams.

Assessment

Indicative assessments in this unit are as follows: (1) Student participation & Quizzes; (2) group assignment and verbal presentation; and (3) final examination. Further information is available in the unit outline.



Student may be offered supplementary assessment in this unit if they meet the eligibility criteria.

Unit Coordinator(s)
Thanesvary Subraamanniam
Unit rules
Prerequisites
ACCT1112 Management Accounting
or ACCT2112 Management Accounting
Incompatibility
ACCT2203 Contemporary Managerial Accounting
Contact hours
lectures/tutorials/seminars/workshops: up to 3 hours per week
  • The availability of units in Semester 1, 2, etc. was correct at the time of publication but may be subject to change.
  • All students are responsible for identifying when they need assistance to improve their academic learning, research, English language and numeracy skills; seeking out the services and resources available to help them; and applying what they learn. Students are encouraged to register for free online support through GETSmart; to help themselves to the extensive range of resources on UWA's STUDYSmarter website; and to participate in WRITESmart and (ma+hs)Smart drop-ins and workshops.
  • Visit the Essential Textbooks website to see if any textbooks are required for this Unit. The website is updated regularly so content may change. Students are recommended to purchase Essential Textbooks, but a limited number of copies of all Essential Textbooks are held in the Library in print, and as an ebook where possible. Recommended readings for the unit can be accessed in Unit Readings directly through the Learning Management System (LMS).
  • Contact hours provide an indication of the type and extent of in-class activities this unit may contain. The total amount of student work (including contact hours, assessment time, and self-study) will approximate 150 hours per 6 credit points.