Swinburne Business School Faculty of Business and Law Unit Outline ACC80008 Managerial Accounting Semester 1, 2017 Convenor: Dr. Evangeline Elijido-Ten Room: BA1230 ? 9214 4471 Email: EElijidoten@swin.edu.au Please read this Unit Outline carefully. It includes: PART A Unit summary PART B Your Unit in more detail PART C Further information It is the responsibility of each student to be aware of the content of this document. PART A: Unit Summary
Swinburne Business School
Faculty of Business and Law
Unit Outline
ACC80008
Managerial Accounting
Semester 1, 2017
Convenor:
Dr. Evangeline Elijido-Ten Room: BA1230 ? 9214 4471
Email: EElijidoten@swin.edu.au
Please read this Unit Outline carefully. It includes:
PART A Unit summary
PART B Your Unit in more detail PART C Further information
It is the responsibility of each student to be aware of the content of this document.
PART A: Unit Summary
Page 1 of 10
Aims
This unit is designed to provide students with skills and practice that are critical to building their planning, decision making and performance evaluation capability to assist managers in making informed judgements. The unit aims to provide an understanding of the relevant management and cost accounting concepts necessary to evaluate a problem, source and use relevant information (both financial and non-financial) and make valid decisions to achieve sustainable value creation for the firm. Primarily, the thrust of this unit is to enhance the students critical and analytical ability through exposure to practical accounting problems and case studies. In so doing, the unit also aims to encourage students to develop the skills necessary for lifelong learning.
Unit Learning Outcomes
Students who successfully complete this Unit should be able to:
1 Critically evaluate cost classifications and apply appropriate cost allocation methods and other key managerial accounting techniques
2 Demonstrate a critical understanding and apply various performance measurement techniques/models in different business environments
3 Apply appropriate management accounting techniques to a range of complex business situations to enhance accountability within organisations and with different stakeholder groups using a variety of presentation media.
4 Solve a range of structured and unstructured problems/case studies including sourcing and applying the research processes both individually and in teams.
Key Generic Skills
This unit provides an educational experience that promotes an attitude of life-long learning. Specifically, our goal is to develop the following generic skills in our students:
• Teamwork skills
• Analytical and problem solving skills
• Communications skills
• Ability to tackle unfamiliar problems, and
• Ability to work independently
Content
• Strategic decision-making and cost concepts
• Cost volume profit analysis
• Cost allocation, Activity Based Costing and Activity Based Management
• Balanced Scorecard, Performance measurement and Reward system
• Relevant costing & tactical decision analysis
• Planning & Budgeting
• Flexible Budgets, Standard costing & Variance analysis • Transfer Pricing
PART B: Your Unit in more detail
Unit Improvements
Recent improvements resulting from students’ feedback through the Student Survey include:
• In-class quizzes & case analysis to test student understanding of topics covered.
Unit Teaching Staff
Name Role Room Phone Email Consultation Times
Dr. Evangeline Elijido-Ten Convenor & Lecturer BA1230
9214 4471 eelijidoten@swin.edu.au
TBA (as required)
Dr Dina Wahyuni Lecturer BA1222 9214 5256 dwahyuni@swin.edu.au TBA (as required)
Learning and Teaching Structure
Activity Total Hours Hours per Week Teaching Period Weeks
Weekly Class 36 hours 3 hours Weeks 1 to 12
One three-hour class: Lecture materials will be presented followed by tutorials working through assigned questions. It is the student’s responsibility to work through all tutorial problems. In a Semester, you should normally expect to spend, on average, twelve and a half hours of total time (formal contact time plus independent study time) a week on a 12.5 credit point unit of study.
ACC80008 Week by Week Schedule & Tutorial Questions
Week Week beginning Staff Lecture Topic Tutorial Topic Class Activity &Tutorial Work
1 27
February Eva 1. Intro to Management
Acctg & Business
Strategy
2. Cost Concepts No tutorial Nil
2 6 March Eva No lecture Intro to Mgt Acctg &
Business Strategy
Cost Concepts Quiz1&2; Case Analysis1
Tute1 Q’s: Hand-out Qs
PLUS 1.18; 1.28 1.30;
2.18; 2.28; 2.36; 2.37
3 13 March
Eva 3. Cost Volume Profit
4. Cost alloc’n & ABC No tutorial Quiz 3 & 4
4 20 March Eva
No lecture Cost Volume Profit
Cost allocation and
Activity Based Costing Case Analysis2; Tute2 Q’s:
3.21;3.22;3.25;3.42;3.45;
4.17; 4.39; 5.25; 5.39
5 27 March Eva 5. SPMS: Balanced Scorecard No tutorial Quiz 5;
Assignment Discussion
6 3 April Eva
6. Financial Performance
Measures Balanced Scorecard
Quiz 6: Case Analysis3
Tute3 Q’s: 12.16; 12.34;
12.37 PLUS Add’l Q on
Handout
7 10 April
&
17 April ASSIGNMENT DUE DATE: 12th April, 2017 at 12:00 noon
Eva
7. Relevant Costing
Fin’l Performance Measures Quiz 7; Tute4 Q’s: 23.17;
23.22; 23.31; 23.34
EASTER BREA
Faculty of Business and Law
Unit Outline
ACC80008
Managerial Accounting
Semester 1, 2017
Convenor:
Dr. Evangeline Elijido-Ten Room: BA1230 ? 9214 4471
Email: EElijidoten@swin.edu.au
Please read this Unit Outline carefully. It includes:
PART A Unit summary
PART B Your Unit in more detail PART C Further information
It is the responsibility of each student to be aware of the content of this document.
PART A: Unit Summary
Page 1 of 10
Aims
This unit is designed to provide students with skills and practice that are critical to building their planning, decision making and performance evaluation capability to assist managers in making informed judgements. The unit aims to provide an understanding of the relevant management and cost accounting concepts necessary to evaluate a problem, source and use relevant information (both financial and non-financial) and make valid decisions to achieve sustainable value creation for the firm. Primarily, the thrust of this unit is to enhance the students critical and analytical ability through exposure to practical accounting problems and case studies. In so doing, the unit also aims to encourage students to develop the skills necessary for lifelong learning.
Unit Learning Outcomes
Students who successfully complete this Unit should be able to:
1 Critically evaluate cost classifications and apply appropriate cost allocation methods and other key managerial accounting techniques
2 Demonstrate a critical understanding and apply various performance measurement techniques/models in different business environments
3 Apply appropriate management accounting techniques to a range of complex business situations to enhance accountability within organisations and with different stakeholder groups using a variety of presentation media.
4 Solve a range of structured and unstructured problems/case studies including sourcing and applying the research processes both individually and in teams.
Key Generic Skills
This unit provides an educational experience that promotes an attitude of life-long learning. Specifically, our goal is to develop the following generic skills in our students:
• Teamwork skills
• Analytical and problem solving skills
• Communications skills
• Ability to tackle unfamiliar problems, and
• Ability to work independently
Content
• Strategic decision-making and cost concepts
• Cost volume profit analysis
• Cost allocation, Activity Based Costing and Activity Based Management
• Balanced Scorecard, Performance measurement and Reward system
• Relevant costing & tactical decision analysis
• Planning & Budgeting
• Flexible Budgets, Standard costing & Variance analysis • Transfer Pricing
PART B: Your Unit in more detail
Unit Improvements
Recent improvements resulting from students’ feedback through the Student Survey include:
• In-class quizzes & case analysis to test student understanding of topics covered.
Unit Teaching Staff
Name Role Room Phone Email Consultation Times
Dr. Evangeline Elijido-Ten Convenor & Lecturer BA1230
9214 4471 eelijidoten@swin.edu.au
TBA (as required)
Dr Dina Wahyuni Lecturer BA1222 9214 5256 dwahyuni@swin.edu.au TBA (as required)
Learning and Teaching Structure
Activity Total Hours Hours per Week Teaching Period Weeks
Weekly Class 36 hours 3 hours Weeks 1 to 12
One three-hour class: Lecture materials will be presented followed by tutorials working through assigned questions. It is the student’s responsibility to work through all tutorial problems. In a Semester, you should normally expect to spend, on average, twelve and a half hours of total time (formal contact time plus independent study time) a week on a 12.5 credit point unit of study.
ACC80008 Week by Week Schedule & Tutorial Questions
Week Week beginning Staff Lecture Topic Tutorial Topic Class Activity &Tutorial Work
1 27
February Eva 1. Intro to Management
Acctg & Business
Strategy
2. Cost Concepts No tutorial Nil
2 6 March Eva No lecture Intro to Mgt Acctg &
Business Strategy
Cost Concepts Quiz1&2; Case Analysis1
Tute1 Q’s: Hand-out Qs
PLUS 1.18; 1.28 1.30;
2.18; 2.28; 2.36; 2.37
3 13 March
Eva 3. Cost Volume Profit
4. Cost alloc’n & ABC No tutorial Quiz 3 & 4
4 20 March Eva
No lecture Cost Volume Profit
Cost allocation and
Activity Based Costing Case Analysis2; Tute2 Q’s:
3.21;3.22;3.25;3.42;3.45;
4.17; 4.39; 5.25; 5.39
5 27 March Eva 5. SPMS: Balanced Scorecard No tutorial Quiz 5;
Assignment Discussion
6 3 April Eva
6. Financial Performance
Measures Balanced Scorecard
Quiz 6: Case Analysis3
Tute3 Q’s: 12.16; 12.34;
12.37 PLUS Add’l Q on
Handout
7 10 April
&
17 April ASSIGNMENT DUE DATE: 12th April, 2017 at 12:00 noon
Eva
7. Relevant Costing
Fin’l Performance Measures Quiz 7; Tute4 Q’s: 23.17;
23.22; 23.31; 23.34
EASTER BREA
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