Accounting Managerial Control 301Sydney 03.docx
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Accounting Managerial Control 301Sydney 03.docx
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AccountingManagerialControl301Sydney03
CurtinBusinessSchool
SchoolofAccounting
Accounting(ManagerialControl)301
UnitOutlineSummerSemester,2010
UnitIndexNumber
11014
HoursperWeek
4hours
WeeklyTuitionPattern
1x2-hourlecture,and
1x2-hourtutorial
CreditValue
25credits
Pre-requisites
Accounting(Managerial)101/201
UnitCoordinators
DrKennethKe
AssociateProfessorAlinaLee
UnitCoordinators’email
K.Ke@.curtin.edu.au
Alina.Lee@curtin.edu.au
ContactTelephoneNumbers
92667053
92662880
SchoolTelephone&FaxNumbers
92667295(tel)or92667196(fax)
WebsiteforUnitMaterials
http:
//lms.curtin.edu.au
LocalLecturer
CharlieKoh
JohnKay
LocalLecturer’semail
C.Koh@cbs.curtin.edu.au
John.Kay@cbs.curtin.edu.au
IMPORTANTNOTICE
TheUnitOutline(thisdocument)givesthestudentimportantinformationabouttheunit,aims,outcomes,syllabus,materials,timetable,programandassessment.
Notethatimportantinformationrelatingtopolicies,expectations,examinations,copyright,referencing,academicmisconduct,plagiarism,assistancewithcommunicationskills,guidelinesforassessment,andCVdevelopmentiscontainedinthepublicationtitled:
CurtinA-Z2010StudentPassportguide.ThisdocumentisavailableforcollectionfromCBSStudentServicesOfficeorcanbeaccessedatwww.business.curtin.edu.au/studentpassport.
Youarerequiredtobeawareof,andfulfil,yourresponsibilitiesundertheUniversity'sstatutes,rules,policiesandproceduressoitisimportantthatyoureviewthecontentinCurtinA-Z2010StudentPassportindetail.
CRICOSprovidercode00301J
TABLEOFCONTENTS
UNITINFORMATION3
1.Aims3
2.Outcomes3
3.Syllabus3
4.Materials4
5.TimetableofClasses5
6.Program6
7.Assessment8
8.GeneralInformation10
UNITINFORMATION
1.Aims
Theaimsofthisunitaretoprovidestudentswith:
1.Thenecessarytechniquestodevelopeffectiveperformancemeasurementandcontrolsystems;and
2.Theanalyticalskillstounderstandthebehaviouralimplicationsofsuchsystems.
2.Outcomes
2.1LearningOutcomes
Onsuccessfulcompletionofthisunit,studentsshouldbeableto:
1.Analysethelinkbetweenstrategy,andplanningandcontrolsystems;
2.Explaintheroleperformancemeasurementandcontrolsystemsplayinplanningandcontrollingorganisationalactivities;
3.Identifyandjustifyanappropriatemethodoftransferpricing;
4.Evaluateandreportabusiness’sfinancialandnon-financialperformance;and,
5.Identify,evaluateandjustifycompensationmethods.
2.2GraduateAttributesandProfessionalSkillsOutcomes
Employersworldwidewantgraduateswhohavedevelopedeffectiveprofessionalskillsandattributes.TheCBSgraduateattributesandprofessionalskillsprogramincludescommunication(writing,interpersonalinteractionsandculturalawareness,andpresenting),criticalandcreativethinking(problemsolvinganddecisionmaking),teamwork,ITliteracy,informationliteracy,internationalperspectivesandlife-longlearning.
Onsuccessfulcompletionofthisunit,studentsshouldbeableto:
1.Engageconfidentlyininterpersonalcommunicationinone-to-oneandingroupcontexts;
2.Identifyproblems,applyappropriateproblemsolvingprocesses,arguments,criticalandcreativethinking;
3.Identify,implementandevaluatestrategiesfortheresolutionofproblems;and,
4.Justifyadecisionusinglogicalargument.
3.Syllabus
i.IntroductiontoManagementControlSystems
ii.IndustryandOrganizationalAnalyses
iii.BusinessandCorporateStrategies
iv.ResponsibilityAccountingandVarianceAnalysis
v.TransferPricing
vi.PerformanceMeasurement
vii.Compensation
4.Materials
4.1Texts
Hilton,R.W.,2009,ManagerialAccounting,8thedition,McGraw-Hill(ISBN:
978-0-07-352692-8)
4.2Readings
ThesereadingsareavailablethroughE-ReservefromtheCurtinLibraryWebsite:
http:
//opac.lis.curtin.edu.au/F/?
local_base=cur30www&func=find-b-0
AG-1:
Anthony,R.K.andGovindarajan,V.(2007)ManagementControlSystems,12thedition,McGraw-HillIrwin(Chapter2–UnderstandingStrategies,pp.53-97).
AHM-1:
Anthony,R.K.,Hawkins,D.F.andMerchant,K.A.(1998)Accounting:
textandcases,11thedition,McGraw-HillIrwin(Chapter22–Control–TheManagementControlEnvironment,pp.702-705).
AHM-2:
Anthony,R.K.,Hawkins,D.F.andMerchant,K.A.(1998)Accounting:
textandcases,11thedition,McGraw-HillIrwin(Chapter23–Control–TheManagementControlProcess,pp.734-736,742-747).
GNB-1:
Garrison,R.H.,Noreen,E.W.,&Brewer,P.C.,(2008),ManagerialAccounting,12thedition,McGraw-HillIrwin(Chapter12–SegmentReportingandDecentralization,pp516-518).
HMS-1:
Hilton,R.W.,Maher,M.W.,andSelto,F.H.,(2006).CostManagement:
StrategiesforBusinessDecisions,4thedition,McGrawHillIrwin(Chapter20–Strategy,BalancedScorecards,andIncentiveSystems,pp843-863).
IQ-1:
Iqbal,M.Z.(2002)InternationalAccounting:
Aglobalperspective,2ndedition,Cincinnati,South-Western(Chapter10–TransferPricingandInternationalTaxation,pp.378-390).
LS-1:
Langfield-Smith,K.,Thorne,H.,&Hilton,R.W.,(2009),ManagementAccounting,5thedition,NSW,McGraw-HillIrwin(Chapter14–ContemporaryApproachestoMeasuringandManagingPerformance,pp691-708).
LS-2:
Langfield-Smith,K.,Thorne,H.,&Hilton,R.W.,(2009),ManagementAccounting,5thedition,NSW,McGraw-HillIrwin(Chapter12–FinancialPerformanceReportsandTransferPricing,pp568-572)
4.3References
Inadditiontothesettextbook(s)thefollowingreferenceswillbeuseful:
1.GarrisonR.H.,NoreenE.W.&Brewer,P.C.(2008).ManagerialAccounting,12thedition,McGrawHillIrwin,NewYork.
2.Lee,A.andKe,K.,(2004).ManagerialControlSystems:
AStrategicPerspective,McGraw-Hill.
3.Horngren,C.T.,Datar,S.M.andFoster,G.,(2008),CostAccounting:
AManagerialEmphasis,13thedition,PrenticeHall
4.4OtherResources
BLACKBOARD-FLECS(FlexibleLearningEnvironmentforCurtinStudents)
Blackboard-FLECSisusedtogivestudentsaccesstoarangeofmaterialsnecessaryfortheunit.Thepagewillcontaintheunitoutline;staffinformation;consultationtimes;lectureoverheads;lectureillustrationsolutions;additionalquestions;Guidetocasestudyanalysis;assessmentinformation;andyourgradesastheyareavailable.Pleasecheckthepageregularlyfornotices.
ThefollowinglinkwilltakeyoutotheOasisLoginPage,whereyouwillfindBlackboard-FLECSunderthe“MyStudies”tab:
http:
//oasis.curtin.edu.au
IfyouhaveproblemsaccessingBlackboard-FLECSpleasesendane-mailtoCBSHelpdesk@cbs.curtin.edu.audetailingyourproblem.RemembertoalwaysincludeyourEnrolledStudentNameandStudentNumberinallcommunicationsostudentenrolmentcanbeverified.
5.TimetableofClasses
Refertowebsite:
http:
//www.business.curtin.edu.auforupdates.
6.Program
SummerSemester
E-ReserveReadings:
ReadingsareavailableonE-ReservethroughtheCurtinLibrarywebsite.
SeeSection4.3fordetails.
Hilton:
Hilton,R.W.,2008,ManagerialAccounting,8thedition,McGraw-Hill
AQ:
AdditionalquestionsareavailableontheAccounting(ManagerialControl)301Blackboard-FLECSsite.
#Lectureillustrationquestionsaredrawnfromthetextbookandadditionalquestions.Pleasereadthequestionbeforethelecture.
Wk
BeginDate
Lecture
#Lecture
Illustration
Pre-readings
Tutorial**
1.
01Nov
ReviewandIntroductiontoManagementControlSystems
Hilton:
Chapter2
(p38-61)
E-Reservereadings:
AHM-1;AHM-2(p.734-736)
Unitoutline–distributionanddiscussion.
AQ-1.
2.
08Nov
IndustryandOrganisationalAnalyses
AQ-4:
ThePharmaceuticalIndustry
AQ-5:
SweetDreamsMotel
E-ReserveReadings:
AG-1
HiltonCh2:
Case2-59(parts1and3only)
AQ-2.
Presentationgroupallocation.
3.
15Nov
BusinessandCorporateStrategiesandResponsibilityAccounting
E-ReserveReadings:
AG-1,
GNB-1,LS-2
AQ-3(Questions1and2)
4.
22Nov
StandardCostingand
VariancesI
Hilton:
Problem10-44
Hilton:
Chapter10
(p404–419)
AQ-3(Questions3and4)
AQ-6,AQ-7
HiltonCh12:
12-1,12-2,12-7
PresentationTopic1
5.
29Nov
FlexibleBudgetingandVariancesII
Hilton:
Exercise11-32,Problem11-50(Ignorepart2)
Hilton:
Chapter11
(p458-477)
HiltonCh10:
10-11,10-17,
10-35,10-63(ignorepart3)
PresentationTopic2
6.
06Dec
FinancialPerformanceMeasures
AQ-8:
CairoCompany
Hilton:
Chapter13
(p544-559)
HiltonCh11:
11-3,11-8,11-17,11-39,11-54
SummerSemester(cont’d)
E-ReserveReadings:
ReadingsareavailableonE-ReservethroughtheCurtinLibrarywebsite.
SeeSection4.3fordetails.
Hilton:
Hilton,R.W.,2008,ManagerialAccounting,8thedition,McGraw-Hill
AQ:
AdditionalquestionsareavailableontheAccounting(ManagerialControl)301Blackboard-FLECSsite.
#Lectureillustrationquestionsaredrawnfromthetextbookandtheadditionalquestions.Pleasereadthequestionbeforethelecture.
Wk
BeginDate
Lecture
#Lecture
Illustration
Pre-readings
Tutorial**
7.
13Dec
TransferPricing
Hilton:
Problem13-49(Ignorepart4&5)
Hilton:
Chapter13
(p559-568)
E-ReserveReadings:
IQ1.
HiltonCh13:
13-8,13-9,13-11,13-15,13-29(Ignorepart3),
AQ-9(PortFairyFisheries)
8.
20Dec
Multi-dimensionalPerformanceMeasures
AQ-14:
LaQuintaCorporation
Hilton:
Chapter1
(p9-11)
Chapter10
(p425-431)
E-Reservereadings:
LS-1
HiltonCh13:
13-20,13-21,
13-47,AQ-10,AQ-11(MornayCompany)
PresentationTopic3
27Dec
TuitionFreeWeek
9.
03Jan
RevisionWorkshop
NoTutorials
Mid-SemesterTestonSaturday,
8thJanuary2011
10.
10Jan
Compensatio
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