- Code BUSN8003
- Unit Value 6 units
- Offered by Research School of Accounting
- ANU College ANU College of Business and Economics
- Course subject Business
- Areas of interest Accounting, Commerce, Management
- Academic career PGRD
- Dr Zhichao Wang
- Mode of delivery In Person
First Semester 2020
See Future Offerings
This course provides students with an appreciation of the increasingly important management accounting issues of organisational cost management, management control systems and managerial decision making. The course extends on control and performance measurement by exploring advanced technical issues of cost management and management accounting control systems within a broader social and organisational context. Specifically, this course explores management accounting techniques for cost management, including life-cycle costing and the theory of constraints; develops an appreciation of the forms, benefits and limitations of management accounting systems; explores the issues surrounding managerial decision making; and examines behavioural consequences of the implementation of management accounting systems in organisations.
Upon successful completion, students will have the knowledge and skills to:
- Critically analyse and provide recommendations to improve organisational cost management practices through the application of alternative management accounting techniques;
- Critically analyse and evaluate current management accounting techniques and practices in their organisational context;
- Demonstrate mastery of the organisational, social and environmental context of management accounting;
- Evaluate management accounting control systems design and implementation in organisations;
- Learn within teams — to co-operate with team members, to assume leadership and to manage differences and conflicts;
- Evaluate complex ideas and tolerate ambiguity in managerial and organisational problem-solving.
- Typical assessment may include, but is not restricted to, class participation, assignment(s), quizzes and examination(s) as appropriate to assess the learning outcomes of the course (null) [LO null]
In response to COVID-19: Please note that Semester 2 Class Summary information (available under the classes tab) is as up to date as possible. Changes to Class Summaries not captured by this publication will be available to enrolled students via Wattle.
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Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include 3 hours per week in class and at least 7 hours a week on average (including non-teaching weeks) on course reading, research, writing and assignment work.
Requisite and Incompatibility
Tuition fees are for the academic year indicated at the top of the page.
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- Student Contribution Band:
- Unit value:
- 6 units
If you are an undergraduate student and have been offered a Commonwealth supported place, your fees are set by the Australian Government for each course. At ANU 1 EFTSL is 48 units (normally 8 x 6-unit courses). You can find your student contribution amount for each course at Fees. Where there is a unit range displayed for this course, not all unit options below may be available.
Offerings, Dates and Class Summary Links
Class summaries, if available, can be accessed by clicking on the View link for the relevant class number.