The nature and reasons for organisational performance measurement; behavioural, structural and organisational aspects of performance measurement and control; theories of management relating to control; application of control systems and related theory to the design of management accounting systems; evaluation of appropriate control systems for the management of organisations; ways to avoid problems associated with management control systems; responsibility centres and their behavioural aspects; types of budgeting including fixed and flexible, incremental, rolling, zero based and activity based; going beyond budgeting; behavioural aspects of standard costing; transfer pricing principles and measures; management compensation.

BUSN2011 Management Accounting or COMM1101 Introduction to Commercial Law

with COMM3013 Organisational Performance Management.

See Course Website: http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN3013

For further information please see Course Website: http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN3013