Emphasises the role of management accounting in decision making, particularly in providing information and analysis to support strategic management activity. The focus is on evaluating existing competitive strategies, developing new strategies, and monitoring and assessing progress towards chosen strategies. Seeks to assist those involved in organisational decision-making by providing models which can be used in understanding, structuring and resolving problems.
No offerings have been identified for this subject in 2022.
HD/FL
One session
School of Business
Bachelor of Business Studies Students only. Not available to students who have completed ACC310.
( ACC210 or ACC281 ) and ( QBM117 or ACC123 )
ACC310 This subject is identical to ACC310, except for mode of delivery and method of assessment
ACC310
Strategic management accounting and choice processes in an international context. Decision making under conditions of uncertainty. Decision analysis, the expected value of perfect information (EVPI), and multi-dimensional decision making. Simulation for complex decisions. Cost concepts and behaviour, relevant costs for decisions, transfer pricing, and strategic activity-based costing (ABC). Cost estimation and prediction, including account classification, regression analysis and learning curve models. Strategic analysis and strategic management accounting techniques. Evaluation of strategies using capital budgeting and shareholder value analysis (SVA). Cost volume profit (CVP) analysis and financial risk. Product profitability analysis and product mix decision making, utilising linear programming, throughput accounting, and theory of constraints. Inventory control, applying economic order quantity (EOQ) and just-in-time (JIT) concepts and models. Network analysis, including the theory and application of the critical path method (CPM), and the concepts of the program evaluation and review technique (PERT).
The information contained in the CSU Handbook was accurate at the date of publication: May 2022. The University reserves the right to vary the information at any time without notice.