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BAO5522 Managerial Accounting:Operational And Financial Budgets

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BAO5522 Managerial Accounting

Questions:

Unit description

This unit of study introduces students to managerial accounting concepts and practices within the context of internal organisational decision-making requirements. The unit adopts an inter-disciplinary approach to combine elements of accounting, management, information systems and statistical analysis to create an integrated curriculum to better develop students as professionals in a complex workplace.

This subject aims to provide students with:

  • An understanding of the role of managerial accounting
  • Practical skills in selecting and implementing manual and electronic systems and processes for the reporting and analysis of performance information so as to reduce risks for stakeholders in decision making
  • The ability to use statistics, spreadsheets and business intelligence software to measure record, analyse, predict and report-on a wide range of management information
  • A theoretical understanding of: management and accounting disciplines; and management systems and processes
  • An increased capacity for analysing, interpreting and communicating accounting concepts and practices

Learning outcomes:

On successful completion of this unit, students should be able to:

  1. Understand the role of managerial accounting in the management process
  2. Appreciate how accounting practice can inform management decisions about planning, action and accountability and reduce risk and uncertainty
  3. Comprehend the language of managerial accounting and its inter-disciplinary nature
  4. Become familiar with the economic, social, environmental and political context that frames managerial accounting practice
  5. Apply enhanced problem solving, analytical, communication and interpersonal skills in providing managerial accounting information
  6. Prepare, analyse, interpret and communicate performance information required for organisational planning, implementation, control and evaluation in terms of:
    1. Cost accounting systems
    2. Cost-volume-profit relationships
    3. Incremental analysis
    4. Operational and financial budgets
    5. Capital investments
    6. Sustainability reporting and performance management frameworks
  7. Perform managerial accounting activities using manual and electronic means
  8. Demonstrate technical literacy in applying statistical methods
  9. Apply Excel and Tableau technologies to the computation and display of performance information
  10. Understand and apply ethical considerations in managerial accounting activities
  11. Work effectively and collaboratively in teams
  12. Be reflective about their knowledge, skills, values and on-going professional education

BAO5522 Managerial Accounting

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