10 cp Prerequisites ACCT604 Strategic Managerial Accounting Teaching Organisation 3 hours per week for twelve weeks or equivalent.
This unit builds upon the core of management accounting issues and control systems knowledge developed in ACCT604 Strategic Managerial Accounting. It provides an extension of management accounting to organisational strategic areas of quality and performance. The unit focuses on the analysis of performance and customer profitability through the development of advanced management accounting technologies. Students will be introduced to various decision and control concepts strategies, including, activity-based costing and activity-based management, value chain analysis and customer profitability analysis, benchmarking, and performance measurement techniques including the balanced scorecard.