The objective of the subject is to help students understand and analyse the systems used by organisations to measure and manage their performance and to implement their strategies in a changing environment. Traditionally accounting performance measurement and budgetary control systems served this function. The relevance of these systems has been seriously questioned during the last decade and there has been extensive development of new techniques and systems designed to support strategic decision making. These include target costing, activity-based management, the balanced scorecard and economic value added measures, which, coupled with incentive compensation systems, have been developed... -- Course Website
Prerequisites: Acceptance into the Master of Accounting or ACCT90010 Strategic Performance Management or equivalent (may be taken concurrently with this subject). Subject Study Period Commencement: Credit Points: ACCT90010 Strategic Performance Management Semester
