5906 (v.5) Strategic Cost Management 660

Area:

Graduate School of Business

Credits:

25.0

Contact Hours:

3.0

Lecture:

1 x 3 Hours Weekly

Syllabus:

Case studies that focus on the accounting and financial aspects of business and government organisations are the major teaching method in this course. Accounting structures, management control systems and their influence on employee behaviour are examined. Specialist measurement methods such as activity based costing, balanced scorecard and EVA are evaluated, together with International transfer pricing, budgeting and performance evaluation techniques.

Unit Outcomes:

On successful completion of this unit, students will have - Management accounting tools and concepts. The role of cost information in planning, decision making, control, and performance evaluation. The role of cost information in enhancing business competitiveness and achieving organisational objectives. The behavioural implications of management accounting information.

Text and references listed above are for your information only and current as of September 30, 2003. Please check with the unit coordinator for up-to-date information.

Unit References:

Shank, J.K. and Godvindarajan, V. (1993), Strategic cost management. New York, The Free Press. Hansen, D.R. and Mowen, M.M. (2000), Managerial accounting. 5th ed. Cincinnati, South-Western College Publishing. Smith, M. (1997), Strategic management accounting: issues and cases. 2nd ed. North Ryde, Butterworths. Smith, M. (1999), Management accounting for competitive advantage. Sydney, LBC Information Services. Cooper, R. and Kaplan, R.S. (1991), The design of cost management systems. Englewood Cliffs,Prentice Hall.

Unit Texts:

Hilton, R.W. (2002), Managerial Accounting. 5th ed. New York, McGraw-Hill.

Unit Assessment Breakdown:

Case study 30%. Final examination 30%. On-line participation 20%. Review of two articles 20%. This is by grade/mark assessment.

Year	Location	Period	Internal	Area External	Central External
2004	Perth City Campus	Trimester 1	Y
2004	Perth City Campus	Trimester 2		Y
2004	Perth City Campus	Trimester 3	Y