Macquarie University

Organisational Planning and Control - ACCG301

This is the second of three units in cost and management accounting and is required for CPA Australia, Chartered Accountants Australia and New Zealand (CA ANZ) and the Institute of Public Accountants (IPA) membership. The unit focuses on strategic management, cost/customer/supplier/capacity management, performance measurement systems, management control systems, transfer pricing, capital expenditure analysis, employee motivation and sustainability, from a management accounting perspective. By the end of this unit students will be able to propose coherent strategies for, and employ various approaches to, measuring and managing organisational performance. In addition, students will be able to apply appropriate management accounting technologies to effectively and efficiently manage suppliers, customers, costs and quality to support organisational strategies. The unit contributes to the development of critical, analytical and integrative thinking and to an awareness of the environmental and social impacts of organisational decision-making.