208-239 Planning and Budgeting | |
|---|---|
Availability | Dookie campus. Not offered in 2004. |
Credit Points | 12.5 |
HECS Band | 2 |
Semester | 2 (view timetable) |
Contact | Two 1-hour lectures per week and 2-hours of tutorial per week |
Subject Description | This subject introduces planning and budgeting concepts and techniques including traditional and contemporary methods of performance measurement and segment reporting issues. This includes the application of these concepts and techniques with particular reference to rural and regional businesses. Topics include: planning concepts; strategic planning; profit planning and control; forecasting models; behavioural issues in planning and budgeting; budget types; flexible budgets; variance analysis; performance measures and key performance indicators; contemporary approaches - the balanced scorecard and value based management; responsibility accounting and reporting for segments; and transfer pricing. |
Assessment | A 3-hour end-of-semester examination (60%), a 2000-word assignment (20%) and assessment of tutorial worksheets (30%). |
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