Strategic Management Accounting (CISC8804)

Level: 
8
Credits: 
15 (0.125 EFTS)
Compulsory: 
Yes
Aim: 
To critically evaluate the role of both management accounting and the management accountant in supporting the strategic direction of an organisation.
Pre-requisites / Co-requisites: 
Students must be admitted to the Master of Applied Practice programme to enrol in this course.
Topics include: 

1. The role of the management accountant and the changing focus
2. Management accounting principles and concepts of unit costs, cost volume profit analysis, relevant costs, absorption costing and variable costing
3. Standard costing and variance analysis
4. Costing systems such as Activity Based Costing (ABC), Activity Based Management (ABM) and Customer Profitability Analysis (CPA)
5. Performance measurement and management accounting systems
6. Budgets and organisational objectives
7. Balanced scorecards, key performance indicators and benchmarking
8. Behavioural effects on organisational goal achievement
9. Strategy formulation and maintenance
10. Strategic management accounting techniques and maintenance of competitive advantages
Timetable: 
Choose your class for this course from the option(s) below. You will need to attend all the sessions in that class to complete the course. Where more than one class number is shown, choose one of them and attend all sessions within that class number. (Note: If a class is held in different locations at the same time, you only need to attend all the sessions in one of the locations.)
There are no classes on public holidays.

Class: 1292

You need to attend all sessions of this class as listed below.

From – ToSessionDayTimeCampus (Room)
26 Feb 18 - 9 Apr 18 LectureMonday13:00 - 17:00 Mt Albert (114-4005)
30 Apr 18 - 25 Jun 18 LectureMonday13:00 - 17:00 Mt Albert (114-4005)

Class: 5046

You need to attend all sessions of this class as listed below.

From – ToSessionDayTimeCampus (Room)
20 Aug 18 - 12 Nov 18 LectureMonday13:00 - 17:00 Mt Albert (115-3016)

Class: 5576

You need to attend all sessions of this class as listed below.

From – ToSessionDayTimeCampus (Room)
25 Aug 17 - 17 Nov 17 LectureFriday13:00 - 17:00 Mt Albert (115-3009)
Note: This course is offered as part of Master of Applied Practice, Master of Applied Practice (Professional Accounting).

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