This subject focuses on management accounting for cost and control purposes in an organisational context. It emphasises the use of quantitative techniques and computer software including spreadsheets. The subject includes an overview of management accounting perspectives with an emphasis on systems design and provides a framework for problem solving and analysis of conventional and modern cost accounting paradigms including job and process costing, standard costing and variance analysis, relevant costs for decisions, activity-based costing, kaizen costing, just-in-time, target costing, control systems, benchmarking, performance evaluation and balanced scorecard.
School of Accounting and Finance
Postgraduate students only.
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The information contained in the 2019 CSU Handbook was accurate at the date of publication: September 2018. The University reserves the right to vary the information at any time without notice.