No offerings have been identified for this subject in 2015
ACC535 Strategic Cost and Management Accounting (8)
Abstract| This subject examines both strategic cost management systems and strategic management accounting within the context of the strategic management of business. The subject considers how product costing and management control systems can be used to increase the competitive effectiveness and efficiency of business and how management accounting can aid the selection and implementation of appropriate competitive strategies. Topics include strategic analysis, value chain analysis, product profitability, activity based cost management, shareholder value analysis, outsourcing, marketing and customer profitability, corporate strategy for diversified firms, and performance measurement and incentive schemes. |
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+ Subject Availability Modes and Location
Continuing students should consult the SAL for current offering details prior to contacting their course coordinator: ACC535
Where differences exist between the handbook and the SAL, the SAL should be taken as containing the correct subject offering details.
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Subject information| Duration | Grading System | School: |
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| One session | HD/FL | School of Accounting and Finance |
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Enrolment restrictions| Accounting graduates only. |
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Learning OutcomesUpon successful completion of this subject, students should:
* be able to identify the limitations of information produced by traditional cost and management accounting systems
* be able to demonstrate an understanding of what is meant by strategic cost management and strategic management accounting
* be able to demonstrate an understanding of the need for and methods of achieving continuous cost improvement
* be able to describe and apply the underlying design principles of cost management systems
* be able to demonstrate an understanding of the purpose of strategic management and the models and processes which are used in the formation of business strategy and corporate strategy
* be able to analyse value chains and use the results of this analysis in evaluating potential strategies for competitive advantage
* be able to apply strategic management accounting to link corporate strategy and performance
* be able to analyse case studies and apply management accounting techniques to evaluate business strategies. |
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SyllabusThe subject will cover the following topics:
Strategy and strategic analysis techniques
Accounting for strategic decisions
Strategy, customers and markets
Strategic performance measurement and incentive schemes |
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The information contained in the 2015 CSU Handbook was accurate at the date of publication: 01 October 2015. The University reserves the right to vary the information at any time without notice.
