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 306-201 Cost Management

Credit Points

12.5

HECS Band

2

Coordinator

To be advised

Prerequisites

306-104 Accounting 1B and, from 2002, 306-106 Enterprise Process Analysis.

Semester

2 (view timetable)

Contact

Two 1-hour lectures and a 1-hour tutorial a week

Subject Description

This subject focuses on the processes and systems in current use by management in both manufacturing and service organisations. It includes topics relating to cost measurement, cost allocation, activity based costing and management systems, target costing, quality management and costs for decision making. The emphasis is on developing technical expertise in the use of these systems.

Assessment

A 3-hour end-of-semester examination (70%), one individual assignment (20%) and class participation (10%).

Prescribed Texts
  • Hilton, R. W., M. W. Maher and F. H. Selto, Cost Management. McGraw-Hill.
Search : Index : Faculty of Economics and Commerce : Accounting
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