Undergraduate Courses Offered in Management Accounting
?314 Management Accounting (Mil)
Cost accounting fundamentals: The accountants role in the organisation; an
introduction to cost terms and purposes; cost-volume profit analysis; costing
systems; activity based-costing and management.
Cost allocation: general cost allocation; cost allocation: joint products and
by-products; allocation of support department costs, common costs and revenues;
process costing.
Cost information for decisions and control: flexible budgets; standard costs;
variances and management control and inventory costing and capacity analysis.
Cost information for decisions: determining how cost behave; decision making
and relevant information; pricing decisions and cost management.
344 Management Accounting (Mil)
Tools for planning and control: income effects of alternative inventory costing
methods, the master budget, responsibility accounting and relevance, cost and
the decision process.
Cost information for decisions: determining how cost behave; decision making
and relevant information; pricing decisions and cost management; strategy,
balance scorecard and strategic profitability analysis.
Quantitative decision making: quantitative methods and the decision-making
process, regression analysis and learning curves.
Quality and just-in-time: quality, time, and theory of constraints; inventory
management, just in time, and backflush costing; spoilage, rework and scrap.
Investment decisions and management control systems: capital budgeting and cost
analysis; management control systems, transfer pricing, and multinational
considerations; performance measurements, compensation, and multinational
considerations.
