Study Guide: Organisational Planning and Control
ACCG301 Organisational Planning and Control Semester 2, 2011
Department of Accounting and Corporate Governance
MACQUARIE UNIVERSITY FACULTY OF BUSINESS AND ECONOMICS UNIT OUTLINE
Year and Semester: Unit Convenor: Prerequisites / Corequisites: Credit Points:
2011 Second Semester Rahat Munir ACCG200 3 Credit Points
Students in this unit should read this unit outline carefully at the start of semester. It contains important information about the unit. Additional materials referred to in the unit outline must be read and are considered integral parts of the unit outline. If anything in it is unclear, please consult the Unit Convenor. ABOUT THIS UNIT Unit Description • The unit focuses on strategies, organisational structures, performance measurement systems, motivation and sustainability from a management accounting perspective. We explore how organisations establish strategies to create and sustain stakeholder value. Once established, a strategy requires that an organisation’s structure is aligned with it, that internal business processes deliver attributes that are valued by customers, and that employees continue to be motivated for its successful implementation. We demonstrate that management accounting plays a very significant role in supporting and directing these requirements for successful implementation of organisational strategies By the end of this unit students should be able to propose coherent strategies, design suitable organisational structures and employ various approaches to measuring and managing performance. In addition, students should be able to apply appropriate management accounting technologies to effectively and efficiently manage suppliers, customers, costs and quality to support organisational strategies. These outcomes contribute to the development of critical, analytical and integrative thinking and the ability to be aware of environmental and social impacts of organisational decision making. • This unit is worth 3 credit
Department of Accounting and Corporate Governance
MACQUARIE UNIVERSITY FACULTY OF BUSINESS AND ECONOMICS UNIT OUTLINE
Year and Semester: Unit Convenor: Prerequisites / Corequisites: Credit Points:
2011 Second Semester Rahat Munir ACCG200 3 Credit Points
Students in this unit should read this unit outline carefully at the start of semester. It contains important information about the unit. Additional materials referred to in the unit outline must be read and are considered integral parts of the unit outline. If anything in it is unclear, please consult the Unit Convenor. ABOUT THIS UNIT Unit Description • The unit focuses on strategies, organisational structures, performance measurement systems, motivation and sustainability from a management accounting perspective. We explore how organisations establish strategies to create and sustain stakeholder value. Once established, a strategy requires that an organisation’s structure is aligned with it, that internal business processes deliver attributes that are valued by customers, and that employees continue to be motivated for its successful implementation. We demonstrate that management accounting plays a very significant role in supporting and directing these requirements for successful implementation of organisational strategies By the end of this unit students should be able to propose coherent strategies, design suitable organisational structures and employ various approaches to measuring and managing performance. In addition, students should be able to apply appropriate management accounting technologies to effectively and efficiently manage suppliers, customers, costs and quality to support organisational strategies. These outcomes contribute to the development of critical, analytical and integrative thinking and the ability to be aware of environmental and social impacts of organisational decision making. • This unit is worth 3 credit