Bachelor of Business
(Incorporating Graduate Diploma in Business
and Graduate Certificate in Business)
Advanced Management Accounting
Semester One 2014
TABLE OF CONTENTS
Welcome to Paper
Paper Level & Points
Teaching Team & Contact Details
3.1 Pre-requisite Requirements
3.2 Paper Aim
3.3 Learning Outcomes
AUTonline Programme Organisation
Required and Recommended Texts
Business Assessment & Study Handbook
Extensions and other Special Consideration Applications (SCAs) Assessment Structure
Exam Timetable Location
1 Welcome to the Advanced Management Accounting of the Bachelor of Business Programme.
You are expected to read the contents of this study guide, also available on AUTonline under “All My Courses”.
This paper runs for 12 weeks and has a 2 hour lecture and 1 hour workshop each week. Students will be required to supplement each hour of class with 3 hours of their own work: This is a level 7 paper, worth 15 points.
Teaching Team and Contact Details
Dr Anil Narayan
Mondays 2.00 pm- 4.00 pm
Office Hours: By appointment. Please contact lecturer by email or phone for an appointment.
This Level 7 paper is designed to maximise the opportunities for students to acquire practical and theoretical capabilities relating to management accounting. The paper is accredited by professional accounting bodies, including NZICA, CPA and ACCA as fulfilling the academic requirements for membership.
Students must pass the level 6 Management Accounting (366602) or an equivalent paper before reading this paper.
This paper is intended as a "capstone" course to allow the student to use the concepts and techniques taught in the first level management accounting paper to practice the application of these concepts and techniques to various decision making situations. The paper aims to enable students to prepare and evaluate management accounting information for cost management (“control”) and decision making by applying current developments in management accounting theory and practice, taking into consideration both quantitative and qualitative approaches. Students will be able to recognise the importance of inter-relationships with other disciplines.
By the end of this paper the student will be able to:
Understand and articulate the emerging theoretical and practical developments in management accounting. Analyse and evaluate the place of strategic management accounting in contemporary organisations. Contextualise management accounting information as appropriate for different organisational processes and structures. Develop and design appropriate systems for performance measurement and evaluation - including divisional transfer pricing approaches. Prepare management accounting information for cost management, control, and decision-making.
The major components of this paper are:
Business environment change and the role of management accounting. Strategic management accounting.
Use of budgets to achieve organisational objectives.
Activity-based management applications to business decision-making. Decentralisation and financial performance measures.
Contemporary approaches to measuring performance.
Supply chain management and customer value analysis.
Environmental & social management accounting
AUTonline Programme Organisation
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