Accounting For Decision Making Control

AY2021/2022 Semester 2

Building upon the foundation established in AC1101 or AC1104, this course focuses on the application of accounting information and tools to assist management in achieving the organisation's goals. AC2105 aims to develop an understanding of the linkages between organisational strategy and accounting information for effective planning, decision making and control. To achieve this, the course has four broad goals, which will be covered in sequence. 1. Apply the theoretical framework and tools for using cost management information strategically; 2. Use costs and other information in management planning and decision making; 3. Use costs and other information in management control; 4. Use costs and other information in operational control.