Review%20Lecture%202010%20Student_6slides

Review%20Lecture%202010%20Student_6slides - ACCT2522...

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1 ACCT2522 Management Accounting 1 Review Lecture Week 12, 2010 Online subject evaluation commences last week and ends on the 04/06/2010! Please do one for ACCT2522 ASAP! Subject evaluation Your feedback will •im p r o v e your experience of subjects in the future, particularly ACCT3583/93 • improve the experience of other students who will do this subject in the future • boost the morale of staff! 1. Admin 2. Overview of key themes 3. Exam discussion – Discussion of some material relating to exam practice questions. You would get the most out of the discussion if Outline – Subject review you attempted them first or at least familiarised yourself with them. Practice Instalment 1 Q2 Woo Woo Ltd, Q11 Rivendell Company Ltd – “Solutions” to lecture examples are not being uploaded to Blackboard. Check marks on Blackboard – Available by 7 th June 2010 (Monday of Stuvac) – If there is a problem you need to notify Yee (LIC) at y.phua@unsw.edu.au by 17 th June 2010 ,5pm, at the latest. 1. Admin Practice exam questions on Blackboard are from prior exams – These exams were out of 100 and were 3 hours long ( vs. your exam which is out of 80 and will be 2 hrs). – Some material incorporated is not relevant to you. STUVAC consultation timetable is up on Blackboard – Reasonable queries are answered in consult times if there is sufficient time. – All academic queries to acct2a@fce.unsw.edu.au – Reminder about email policy STUVAC consultation timetable on Blackboard Cont’d – Staff will only check emails during consultation hours, and only if they have time after face-to-face consultations. – There is a risk that some emails, particularly those sent closer to the exam date, may not receive a response in time for the exam. 1. Admin cont. Should I do ACCT 3583 MA 2 in my 2 nd year or 3 rd year? Honours in Accounting in second session (ACCT35 9 3) 2. Overview Recall that Management Accounting “The processes and techniques that focus on the effective and efficient use of organisational resources, to support managers in their tasks of enhancing both customer value and shareholder value” E.g., ABC&M, target costing, TOC etc. Recall that a Management Accounting System is “An information system that produces the information required by managers to manage resources and create value” May contain Costing system
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2 Our focus Supporting value creation – For customers and shareholders By focusing on the – Design and use of management accounting systems (MAS) Information requirements • Information requirements • Use of Information: Decision facilitating vs. influencing ( Behavioural implications of systems) – Role in process improvement – Provision of timely and relevant information to achieve a competitive advantage • Support strategy • Assists in planning and control
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Review%20Lecture%202010%20Student_6slides - ACCT2522...

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