1996 Swinburne Higher Education Handbook

To introduce the major concepts and issues involved in
the development of a corporate plan and to develop the
role of modelling together with the decision making
process in the formulation of such a plan.
To allow participants, via a project within a particular
industry, to experience the process of corporate
planning - from the critical generation of the various
forecasts through to the final implementation.
To develop, from the corporate plan, a series of lower
level plans e.g. product development plan, capital
budgeting plan, using applicable database sources and
relevant forecasting methodologies.
Content
Corporate planning, the basics;
analysis of current position, development of corporate
goals/objectives, determination and analysis of
corporate strategies, development of corporate plan
through selection of appropriate strategies, integration plan
for planning subsets;
information requirements;
management information systems concepts, data base
implications, data sources, historic and projections,
environmental considerations;
application areas;
market analysis, financial modelling, budgeting and
technological implications.
Recommended reading
set text. A selection of readings from the reference material.
BC701 Accounting for Management
2 boun per week Hawthorn Prerequisite: nil
Assessment: assignments, presentations, tests
A subject in the Master of Business Administration
Objectives
The aim of this subject is to develop the student's ability to
effectively use accounting information in the management of a
business.
More specific objectives include:
developing a framework of key concepts necessary for
the interpretation and use of accounting information;
developing the student's ability to identify and use
relevant information for particular management
functions and tasks;
developing the student's understanding of how
accounting information requirements vary with the
nature of the business.
This subject will be designed and taught so as to incorporate
the MBA's emphasis on the places of innovation, technology
and internationalism in business, and will link closely with
other subjects in the MBA.
Content
The outline of content below contains both a general
outline of content, which can be applied to any
organisation, and an indication of how this content will be
related to organisations influenced by the themes of
technology, innovation and internationalism that underlie
the MBA program.
General outline of content:
introduction to the role of accounting in management
and key concepts needed for an understanding of that
role - cash flow, revenue, expenses, income, assets,
liabilities, accounting reports and financial statements;
. assessing performance - analysing profitability,
liquidity and lfaeverage and their relationship to the
nature of the business;
cash flow analysis;
costing, budgeting and control;
information and decision making;
management accounting and the new manufacturing
environment.
Recommended reading
Emrnanuel, C. and Otley, D. Accounting for Management Control.
Berkshire, Van Nostrand Reinhold, 1985
Higgins, R.C. Analysis for Financial Management. 3rd edn,
Homewood, Illinois, Irwin, 1992
Hoggett, J.R. and Edwards, L. Accounting in Australia. 2nd edn,
rev. and updated, Brisbane, Wiley, 1992
Horngren, C.T. and Foster, G. Cost Accounting: A Managerial
Emphasis. 7th edn, Englewood Cliffs, N.J., Prentice Hall, 1991
Johnson, H.T. and Kaplan, R.S. Relevance Lost: Be Rise and Fall
of Management Accounting. Boston, Mass., Harvard Business
School Press, 1991
Lee, John Y. Managerial Accounting Changes for the 1990%
Reading, Mass., Addison-Wesley, 1987
BE1 10 Microeconomics
3 hours per week Hawtborn/Mooroolbark (semester I)
Prerequisite: nil Assessment: examination assignment
A subject in the Bachelor of Business
Objectives
To introduce key microeconomic concepts and to encourage
and assist students to apply economic reasoning to issues
facing business, government and consumers.
Content
This subject introduces students to microeconomic concepts
and their application within the framework of the
Australian economy. The course commences with an
examination of the role of the market in allocating resources
and distributing output. This is followed by an examination
of the firm's production, costs and revenues in a variety of
market structures. The significance of microeconomic
concepts for both business and government policy is
emphasised throughout.
Recommended reading
Jackson, J., McIver, R., and McConnell, C.R., Microeconomics,
4th edn, Sydney, McGraw-Hill, 1994
Terry, C. and Forde, K. Microeconomics: An Introduction for
Australian Students, 3rd edn, Sydney, Prentice Hall, 1992
Waud, R.N. et al. Economics, 2nd Australian edn, Artarmon,
N.S. W., Harper Educational, 1992