Tutorial 2 - ACCT2522 Management Accounting Session 1, 2009...

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ACCT2522 Management Accounting Session 1, 2009 Tutorial Week 2 – Understanding Processes and Value Creation Overall Theme This topic sets the scene for the course by highlighting the role of contemporary management accounting practices – providing information and tools for managing resources and creating value. Fundamental concepts and ideas of management accounting are also introduced. In addition we introduce and explore two central themes that permeate this course – processes and value. Desired Learning Outcomes and Essential Reading Langfield-Smith, K., H. Thorne and R.W. Hilton (2009). Management Accounting 5e: Information for Managing and Creating Value , 5 th ed, McGraw-Hill Australia Pty Ltd. (Hereafter referred to as LS) Chapter 1 Chapter 16 p. 795-804 Briers, M., J. Macmullen, M. Dyball, & H. Mahama (eds.). Management Accounting for Change: Process Improvement and Innovation (4 th Edition), 2004 (Hereafter referred to as BMDM) Chapter 2 pp.25-57 - Available on WebCT Vista TOPIC 1 UNDERSTANDING PROCESSES AND VALUE CREATION After completing this topic, you should be able to: 1. Understand the role of management accounting practice in sustaining and creating value within organisations 2. Appreciate how new management accounting techniques have been developed to support a firm’s competitive advantage 3. Identify and understand value and its various elements. 4. Understand the objectives and progression of process analysis
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This note was uploaded on 01/31/2012 for the course ACCT acct taught by Professor A during the Three '11 term at University of New South Wales.

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Tutorial 2 - ACCT2522 Management Accounting Session 1, 2009...

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