units

ACB3021

Faculty of Business and Economics

Undergraduate - Unit

This unit entry is for students who completed this unit in 2014 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

print version

6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered, or view unit timetables.

LevelUndergraduate
FacultyFaculty of Business and Economics
Organisational UnitDepartment of Accounting
OfferedBerwick Second semester 2014 (Day)

Synopsis

Topics include the budget planning process including master budget preparation, budgeting standard costs and variance analysis, responsibility accounting, management by objectives and non-financial performance measurement, divisional performance, transfer pricing issues, program budgeting and other approaches, capital budgeting, strategic planning and control.

Outcomes

The learning objectives associated with this unit are to:

  1. apply traditional and contemporary performance measurement and control techniques to enable managers to measure and enhance organisational performance
  2. analyse and make recommendations regarding the design of performance measurement and control systems
  3. explain how behavioural implications are crucial for the effective design of performance measurement and control systems
  4. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with performance measurement and control and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACB3021.

Assessment

Within semester assessment: 40%
Examination: 60%

Chief examiner(s)

Workload requirements

Minimum total expected workload equals 144 hours per semester

Prerequisites

Prohibitions

ACC3131, ACF3431, ACG3021, ACW3021, AFG3021, AFW3021, AFC3131, AFF3431