Strategic Management Accounting

Term Page Module # Module name

Semester 2, 2022 (edition 3, enhanced) www.study-shortcut.com.au
2x2 matrix approach 171 M4 Project Management
accessibility 276 M5 Performance Management
accountability 200 M4 Project Management
accountants 13 M1 Introduction to Strategic Management Accounting
accounting information 237 M5 Performance Management
Accounting Professional and Ethical Standards Board (APESB) 27 M1 Introduction to Strategic Management Accounting
accounting responsibility 106 M3 Planning, Budgeting and Forecasting
accounting system 28 M1 Introduction to Strategic Management Accounting
accounting system 246 M5 Performance Management
accounting-based measures (deficiencies) 181 M4 Project Management
accuracy 65 M2 Information for Decision Making
accurate costing 308 M6 Tools for Creating and Managing Value
acquisition strategy 29 M1 Introduction to Strategic Management Accounting
activity mapping 308 308 M6 Tools for Creating and Managing Value
activity value analysis 346 M6 Tools for Creating and Managing Value
activity-based budgeting (ABB) 139 M3 Planning, Budgeting and Forecasting
activity-based costing (ABC) 303 M6 Tools for Creating and Managing Value
activity-based costing (ABC) 343 M6 Tools for Creating and Managing Value
activity-based costing (ABC) - benefits 308 M6 Tools for Creating and Managing Value
activity-based costing (ABC) - cost drivers 306 M6 Tools for Creating and Managing Value
activity-based costing (ABC) - customer profitability analysis 370 M6 Tools for Creating and Managing Value
activity-based costing (ABC) - implementing 309 M6 Tools for Creating and Managing Value
activity-based costing (ABC) - indirect cost allocation 310 M6 Tools for Creating and Managing Value
activity-based costing (ABC) - time-driven 316 M6 Tools for Creating and Managing Value
activity-based costing (ABC) - value engineering 306 M6 Tools for Creating and Managing Value
activity-based costing (ABC) systems 205 M4 Project Management
activity-based management (ABM) 303 M6 Tools for Creating and Managing Value
activity-based management (ABM) 343 M6 Tools for Creating and Managing Value
activity-based management (ABM) 352 M6 Tools for Creating and Managing Value
activity-on-arrow network diagram 187 M4 Project Management
activity-on-node network diagram 187 M4 Project Management
agency theory 240 M5 Performance Management
aggregation method 61 M2 Information for Decision Making
AICPA (American Institute of Certified Public Accountants) 45 M2 Information for Decision Making
alliances 29 M1 Introduction to Strategic Management Accounting
American Institute of Certified Public Accountants (AICPA) 45 M2 Information for Decision Making
amortisation 174 M4 Project Management
APEC (Asia Pacific Economic Cooperation) 23 M1 Introduction to Strategic Management Accounting
Asia Pacific Economic Cooperation (APEC) 23 M1 Introduction to Strategic Management Accounting
ASX Corporate Governance Council 236 M5 Performance Management
ATO (Australian Taxation Office) 266 M5 Performance Management
Australian Competition and Consumer Commission (ACCC) 328 M6 Tools for Creating and Managing Value
Australian Securities and Investments Commission (ASIC) 326 M6 Tools for Creating and Managing Value
Australian Taxation Office (ATO) 266 M5 Performance Management
average accounting rate of return (AARR) 179 M4 Project Management
balanced scorecard (BSC) 11 M1 Introduction to Strategic Management Accounting
balanced scorecard (BSC) 56 M2 Information for Decision Making
balanced scorecard (BSC) 63 M2 Information for Decision Making
balanced scorecard (BSC) 167 M4 Project Management
balanced scorecard (BSC) 254 M5 Performance Management
balanced scorecard (BSC) 280 M5 Performance Management
balanced scorecard (BSC) - criticisms 255 M5 Performance Management
Basel Accords 19 M1 Introduction to Strategic Management Accounting
benchmarking 281 M5 Performance Management
benchmarking - external (industry) 282 M5 Performance Management
benchmarking - internal 282 M5 Performance Management
benchmarking - problems 283 M5 Performance Management
beyond budgeting (BB) 141 M3 Planning, Budgeting and Forecasting
big data 25 M1 Introduction to Strategic Management Accounting
big data 69 M2 Information for Decision Making
big data 266 M5 Performance Management
Boston Consulting Group Growth 37 M1 Introduction to Strategic Management Accounting
bottom-up approach 133 M3 Planning, Budgeting and Forecasting
BPM (Business Process Management) 344 M6 Tools for Creating and Managing Value
BSC (Balanced Scorecard) 11 M1 Introduction to Strategic Management Accounting
budgetary control 137 M3 Planning, Budgeting and Forecasting
budgetary slack 134 M3 Planning, Budgeting and Forecasting
budgeted balance sheet 115 M3 Planning, Budgeting and Forecasting
budgeted income statement 114 M3 Planning, Budgeting and Forecasting
budgeting process 104 M3 Planning, Budgeting and Forecasting
budgets 100 M3 Planning, Budgeting and Forecasting
budgets 149 M4 Project Management
budgets - activity-based 139 M3 Planning, Budgeting and Forecasting
budgets - alternative approaches 137 M3 Planning, Budgeting and Forecasting
budgets - behavioural aspects 132 M3 Planning, Budgeting and Forecasting
budgets - beyond budgeting 141 M3 Planning, Budgeting and Forecasting
budgets - bottom-up approach (participative) 133 M3 Planning, Budgeting and Forecasting
budgets - decentralised organisations 116 M3 Planning, Budgeting and Forecasting

1
Strategic Management Accounting

Term Page Module # Module name

Semester 2, 2022 (edition 3, enhanced) www.study-shortcut.com.au
budgets - external and internal factors 108 M3 Planning, Budgeting and Forecasting
budgets - incremental 138 M3 Planning, Budgeting and Forecasting
budgets - international organisations 110 M3 Planning, Budgeting and Forecasting
budgets - limiting factors 103 M3 Planning, Budgeting and Forecasting
budgets - managing without 141 M3 Planning, Budgeting and Forecasting
budgets - participative 132 M3 Planning, Budgeting and Forecasting
budgets - planning and control 107 M3 Planning, Budgeting and Forecasting
budgets - project 192 M4 Project Management
budgets - top-down approach (participative) 133 M3 Planning, Budgeting and Forecasting
budgets and forecasts 101 M3 Planning, Budgeting and Forecasting
business case 163 M4 Project Management
business cycle 41 M1 Introduction to Strategic Management Accounting
business environment 38 M1 Introduction to Strategic Management Accounting
business environment 267 M5 Performance Management
business environments 99 M3 Planning, Budgeting and Forecasting
business intelligence 70 M2 Information for Decision Making
business model 29 M1 Introduction to Strategic Management Accounting
business model canvas 253 M5 Performance Management
business partner 13 M1 Introduction to Strategic Management Accounting
business process management (BPM) 344 M6 Tools for Creating and Managing Value
capability factors 22 M1 Introduction to Strategic Management Accounting
capital charge 180 M4 Project Management
capital equipment 24 M1 Introduction to Strategic Management Accounting
capital expenditure budget 115 M3 Planning, Budgeting and Forecasting
cascading performance measures 263 M5 Performance Management
cash budget 115 M3 Planning, Budgeting and Forecasting
cash curve 332 M6 Tools for Creating and Managing Value
cash flows (forecasting) 173 M4 Project Management
cash management 115 M3 Planning, Budgeting and Forecasting
cause-and-effect relationships 256 M5 Performance Management
charitable organisations 259 M5 Performance Management
Chartered Institute of Management Accountants (CIMA) 45 M2 Information for Decision Making
CIMA (Chartered Institute of Management Accountants) 45 M2 Information for Decision Making
clarity 275 M5 Performance Management
cloud computing 266 M5 Performance Management
Code of Ethics for Professional Accountants (CPA) 238 M5 Performance Management
COGS (cost of goods sold) 113 M3 Planning, Budgeting and Forecasting
COGS budget (Cost of Goods Sold) 113 M3 Planning, Budgeting and Forecasting
collaborations 152 M4 Project Management
Committee of Sponsoring Organizations of the Treadway Commission (COSO) 237 M5 Performance Management
competence trust 162 M4 Project Management
competitive advantage 72 M2 Information for Decision Making
competitive forces 39 M1 Introduction to Strategic Management Accounting
completion time 149 M4 Project Management
computer-based systems 108 M3 Planning, Budgeting and Forecasting
confidentiality 200 M4 Project Management
confidentiality 239 M5 Performance Management
conflict of interest 200 M4 Project Management
conformance 236 M5 Performance Management
consequences 169 M4 Project Management
constant feedback 7 M1 Introduction to Strategic Management Accounting
constant monitoring 153 M4 Project Management
contemporary management model 141 M3 Planning, Budgeting and Forecasting
contingency approach 254 M5 Performance Management
contingency response 202 M4 Project Management
contingency theory 240 M5 Performance Management
continuous budget 103 M3 Planning, Budgeting and Forecasting
continuous improvement 343 M6 Tools for Creating and Managing Value
continuous improvement (productivity measures) 351 M6 Tools for Creating and Managing Value
control systems 58 M2 Information for Decision Making
control systems 240 M5 Performance Management
controllability 276 M5 Performance Management
core competency 35 M1 Introduction to Strategic Management Accounting
corporate accountability 17 M1 Introduction to Strategic Management Accounting
corporate failures 235 M5 Performance Management
corporate governance 236 236 M5 Performance Management
corporate memory 59 M2 Information for Decision Making
corporate social responsibility (CSR) 4 M1 Introduction to Strategic Management Accounting
corporate social responsibility (CSR) 26 M1 Introduction to Strategic Management Accounting
corporate social responsibility (CSR) 41 M1 Introduction to Strategic Management Accounting
corporate social responsibility (CSR) 49 M2 Information for Decision Making
corporate strategists 1 M1 Introduction to Strategic Management Accounting
cost centres 106 M3 Planning, Budgeting and Forecasting
cost committed vs. cost incurred 333 M6 Tools for Creating and Managing Value
cost control 18 M1 Introduction to Strategic Management Accounting
cost control 193 M4 Project Management
cost drivers 306 M6 Tools for Creating and Managing Value
cost leadership strategy 243 M5 Performance Management

2
Strategic Management Accounting

Term Page Module # Module name

Semester 2, 2022 (edition 3, enhanced) www.study-shortcut.com.au
cost of goods sold (COGS) budget 113 M3 Planning, Budgeting and Forecasting
cost performance index 195 M4 Project Management
cost variance 195 M4 Project Management
cost-allocation base 125 M3 Planning, Budgeting and Forecasting
cost-benefit analysis 276 M5 Performance Management
costing systems 314 M6 Tools for Creating and Managing Value
costs 94 M2 Information for Decision Making
costs 106 M3 Planning, Budgeting and Forecasting
costs - advantages 354 M6 Tools for Creating and Managing Value
costs - crash duration 190 M4 Project Management
costs - direct materials 112 M3 Planning, Budgeting and Forecasting
costs - quality 199 M4 Project Management
costs - records 205 M4 Project Management
costs - time vs cost 195 M4 Project Management
cost-volume-profit (CVP) analysis 9 M1 Introduction to Strategic Management Accounting
crash cost 190 M4 Project Management
crash duration 190 M4 Project Management
crashing projects 190 M4 Project Management
creators of value 14 M1 Introduction to Strategic Management Accounting
credibility 78 M2 Information for Decision Making
critical path 189 M4 Project Management
critical path 216 M4 Project Management
critical path method (CPM) 190 M4 Project Management
critical success factor (CSF) approach 85 M2 Information for Decision Making
CRM systems 58 M2 Information for Decision Making
CSR (Corporate social responsibility) 4 M1 Introduction to Strategic Management Accounting
cultural fluency 153 M4 Project Management
culture 278 M5 Performance Management
custodian of information 79 M2 Information for Decision Making
customer focus groups 261 M5 Performance Management
customer profitability analysis 370 M6 Tools for Creating and Managing Value
customer relationship management (CRM) systems 58 M2 Information for Decision Making
customer value 4 M1 Introduction to Strategic Management Accounting
customer value 324 M6 Tools for Creating and Managing Value
customer value chains 302 M6 Tools for Creating and Managing Value
customers - cost differences 372 M6 Tools for Creating and Managing Value
customers - revenue differences 371 M6 Tools for Creating and Managing Value
customers - satisfaction 226 M5 Performance Management
customers - segments 375 M6 Tools for Creating and Managing Value
CVP analysis (Cost-volume-profit) 9 M1 Introduction to Strategic Management Accounting
cybernetics 245 M5 Performance Management
data 45 M2 Information for Decision Making
data custodians 79 M2 Information for Decision Making
data flow diagram (DFD) 85 M2 Information for Decision Making
data mining 69 M2 Information for Decision Making
data steward 79 M2 Information for Decision Making
data warehousing 69 M2 Information for Decision Making
day-to-day activities 2 M1 Introduction to Strategic Management Accounting
day-to-day transactions 74 M2 Information for Decision Making
decentralised organisations 115 M3 Planning, Budgeting and Forecasting
decision support systems (DSSs) 59 M2 Information for Decision Making
decision-making process 27 M1 Introduction to Strategic Management Accounting
decision-making process 133 M3 Planning, Budgeting and Forecasting
decision-making process - by managers 245 M5 Performance Management
decision-making process - different systems 61 M2 Information for Decision Making
decision-making process - ethically informed 168 M4 Project Management
decision-making process - influencing stakeholder 71 M2 Information for Decision Making
decision-making process - information needed 47 M2 Information for Decision Making
decision-making process - levels of planning 75 M2 Information for Decision Making
decision-making process - organisation 27 M1 Introduction to Strategic Management Accounting
decision-making process - organisational 55 M2 Information for Decision Making
decision-making process - strategy 245 M5 Performance Management
decisions (types) 86 M2 Information for Decision Making
define, measure, analyse, improve, control (DMAIC) 252 M5 Performance Management
delegating control 105 M3 Planning, Budgeting and Forecasting
depreciation 174 M4 Project Management
diagnostic controls 285 M5 Performance Management
direct fixed cost 106 M3 Planning, Budgeting and Forecasting
direct labour analysis 124 M3 Planning, Budgeting and Forecasting
direct labour costs 125 M3 Planning, Budgeting and Forecasting
direct labour costs 306 M6 Tools for Creating and Managing Value
direct manufacturing labour costs budget 113 M3 Planning, Budgeting and Forecasting
direct material analysis 122 M3 Planning, Budgeting and Forecasting
direct materials cost budget 112 M3 Planning, Budgeting and Forecasting
disclosure 169 M4 Project Management
discount rate 175 M4 Project Management
discounted cash flow (DCF) methods 172 M4 Project Management
discounted payback period (DPP) 179 M4 Project Management

3
Strategic Management Accounting

Term Page Module # Module name

Semester 2, 2022 (edition 3, enhanced) www.study-shortcut.com.au
DMAIC (define, measure, analyse, improve, control) 252 M5 Performance Management
dogs 38 M1 Introduction to Strategic Management Accounting
dominant coalition 278 M5 Performance Management
DPP (discounted payback period) 179 M4 Project Management
drilled down 61 M2 Information for Decision Making
dumping 304 M6 Tools for Creating and Managing Value
dysfunctional behaviours 105 M3 Planning, Budgeting and Forecasting
dysfunctional behaviours 286 M5 Performance Management
earliest occurrence time (EOT) 189 M4 Project Management
earned value method 195 M4 Project Management
economic turmoil 17 M1 Introduction to Strategic Management Accounting
economic value added (EVA) 275 M5 Performance Management
effectiveness 272 M5 Performance Management
efficiency 351 M6 Tools for Creating and Managing Value
efficiency variance 123 M3 Planning, Budgeting and Forecasting
efficiency, effectiveness and equity 272 M5 Performance Management
EFQM (European Foundation for Quality Management Excellence Model) 252 M5 Performance Management
EISs (executive information systems) 70 M2 Information for Decision Making
electronic commerce 20 M1 Introduction to Strategic Management Accounting
electronic point of sale (EPOS) technology 265 M5 Performance Management
EMA (environmental management accounting) 27 M1 Introduction to Strategic Management Accounting
empathy 78 M2 Information for Decision Making
employee-owned devices and open systems 25 M1 Introduction to Strategic Management Accounting
enablers of value 14 M1 Introduction to Strategic Management Accounting
enterprise resource planning (ERP) system 59 M2 Information for Decision Making
enterprise resource planning (ERP) system 108 M3 Planning, Budgeting and Forecasting
enterprise resource planning (ERP) system 265 M5 Performance Management
enterprise resource planning systems 59 M2 Information for Decision Making
environmental management accounting (EMA) 27 M1 Introduction to Strategic Management Accounting
environmental reporting 26 M1 Introduction to Strategic Management Accounting
equity 272 M5 Performance Management
equivalent annual cash flow (EAC) 182 M4 Project Management
errors 39 M1 Introduction to Strategic Management Accounting
ethical decision-making model 168 M4 Project Management
ethics 27 M1 Introduction to Strategic Management Accounting
ethics (and performance management) 238 M5 Performance Management
ethics (of information) 64 M2 Information for Decision Making
European Foundation for Quality Management (EFQM) Excellence Model 252 M5 Performance Management
executional cost drivers 330 M6 Tools for Creating and Managing Value
executive information systems (EISs) 70 M2 Information for Decision Making
expenditure model 306 M6 Tools for Creating and Managing Value
eXtensible Business Reporting Language (XBRL) 233 M5 Performance Management
external (industry) benchmarks 282 M5 Performance Management
external analysis 38 M1 Introduction to Strategic Management Accounting
external environment 2 M1 Introduction to Strategic Management Accounting
external environment 12 M1 Introduction to Strategic Management Accounting
external environment 46 M2 Information for Decision Making
external factors 17 M1 Introduction to Strategic Management Accounting
external factors (on budgets) 108 M3 Planning, Budgeting and Forecasting
external stakeholders 46 M2 Information for Decision Making
external stakeholders 95 M2 Information for Decision Making
external stakeholders 166 M4 Project Management
favourable variance 130 M3 Planning, Budgeting and Forecasting
feedback 245 M5 Performance Management
final costs 205 M4 Project Management
final report 206 M4 Project Management
financial accounting systems 46 M2 Information for Decision Making
financial accounting systems 224 M5 Performance Management
financial analysis - multiple projects 182 M4 Project Management
financial analysis - single projects 181 M4 Project Management
financial and environmental performance 16 M1 Introduction to Strategic Management Accounting
financial approach 77 M2 Information for Decision Making
financial benefits 190 M4 Project Management
financial budgets 102 M3 Planning, Budgeting and Forecasting
financial closure 205 M4 Project Management
financial cost 352 M6 Tools for Creating and Managing Value
financial information 63 M2 Information for Decision Making
financial measures 251 M5 Performance Management
financial performance management 223 M5 Performance Management
financial planning models 108 M3 Planning, Budgeting and Forecasting
financial reporting 5 M1 Introduction to Strategic Management Accounting
financial risks 353 M6 Tools for Creating and Managing Value
financial services organisations 52 M2 Information for Decision Making
financial vs. non-financial information 63 M2 Information for Decision Making
finished goods inventory budget 113 M3 Planning, Budgeting and Forecasting
fixed manufacturing overhead costs 127 M3 Planning, Budgeting and Forecasting
flatter hierarchies 28 M1 Introduction to Strategic Management Accounting
flexible budget vs static budget 118 M3 Planning, Budgeting and Forecasting

4
Strategic Management Accounting

Term Page Module # Module name

Semester 2, 2022 (edition 3, enhanced) www.study-shortcut.com.au
flexible budgets 116 M3 Planning, Budgeting and Forecasting
forecasting cash flows 173 M4 Project Management
forecasts 100 M3 Planning, Budgeting and Forecasting
formal strategies 7 M1 Introduction to Strategic Management Accounting
four-way classification of information 66 M2 Information for Decision Making
franchising 29 M1 Introduction to Strategic Management Accounting
functional requirements 74 M2 Information for Decision Making
fundamental principles 238 M5 Performance Management
future cash flows 173 M4 Project Management
future orientation 56 M2 Information for Decision Making
gainsharing 351 M6 Tools for Creating and Managing Value
Gantt chart 185 M4 Project Management
GDP growth rates (gross domestic product) 18 M1 Introduction to Strategic Management Accounting
GFC (global financial crisis) 287 M5 Performance Management
global competition 22 M1 Introduction to Strategic Management Accounting
global economy 17 M1 Introduction to Strategic Management Accounting
global financial crisis (GFC) 287 M5 Performance Management
Global Management Accounting Principles 45 M2 Information for Decision Making
global production systems 21 M1 Introduction to Strategic Management Accounting
Global Reporting Initiative (GRI) 49 M2 Information for Decision Making
global sourcing strategy 354 M6 Tools for Creating and Managing Value
global suppliers 354 M6 Tools for Creating and Managing Value
globalisation 21 M1 Introduction to Strategic Management Accounting
goal congruence 132 M3 Planning, Budgeting and Forecasting
goodwill trust 162 M4 Project Management
granular data 61 M2 Information for Decision Making
GRI (Global Reporting Initiative) 49 M2 Information for Decision Making
gross domestic product (GDP) growth rates 18 M1 Introduction to Strategic Management Accounting
group vs. individual performance 287 M5 Performance Management
hard and soft functions 323 M6 Tools for Creating and Managing Value
hurdle rate 176 M4 Project Management
IAESB (International Accounting Education Standards Board) 14 M1 Introduction to Strategic Management Accounting
ICT See information and communications technology impartiality 200 M4 Project Management
inadequate reports 85 M2 Information for Decision Making
incentives 150 M4 Project Management
incentives - monetary and non-monetary 136 M3 Planning, Budgeting and Forecasting
incremental budgeting 138 M3 Planning, Budgeting and Forecasting
Independent Commission Against Corruption (ICAC) 200 M4 Project Management
indirect fixed cost 106 M3 Planning, Budgeting and Forecasting
indirect manufacturing costs 303 M6 Tools for Creating and Managing Value
indirect manufacturing costs - allocation 339 M6 Tools for Creating and Managing Value
indirect manufacturing costs - time-driven activity-based costing 339 M6 Tools for Creating and Managing Value
industrial 3D printing process 24 M1 Introduction to Strategic Management Accounting
industry analysis 39 M1 Introduction to Strategic Management Accounting
industry benchmarking 282 M5 Performance Management
industry value chains 33 M1 Introduction to Strategic Management Accounting
information 45 M2 Information for Decision Making
information - aggregation method 61 M2 Information for Decision Making
information - assessment 66 M2 Information for Decision Making
information - characteristics 63 M2 Information for Decision Making
information - costs and benefits 56 M2 Information for Decision Making
information - costs and benefits 94 M2 Information for Decision Making
information - custodian 79 M2 Information for Decision Making
information - delivery 71 M2 Information for Decision Making
information - dimensions 46 M2 Information for Decision Making
information - ethics 64 M2 Information for Decision Making
information - external and internal sources 61 M2 Information for Decision Making
information - four way classification 66 M2 Information for Decision Making
information - integrated reporting 49 M2 Information for Decision Making
information - key risks 94 M2 Information for Decision Making
information - levels in organisation 72 M2 Information for Decision Making
information - life cycle of systems 89 M2 Information for Decision Making
information - matrix of analysis 87 M2 Information for Decision Making
information and communications technology 24 M1 Introduction to Strategic Management Accounting
information asymmetry 241 M5 Performance Management
information systems 13 M1 Introduction to Strategic Management Accounting
initial investment 173 M4 Project Management
innovation 16 M1 Introduction to Strategic Management Accounting
intangible benefits 93 M2 Information for Decision Making
intangible goals 92 M2 Information for Decision Making
integrated reporting 49 M2 Information for Decision Making
integrated reporting 230 M5 Performance Management
integrating information 61 M2 Information for Decision Making
internal analysis - portfolio theory 36 M1 Introduction to Strategic Management Accounting
internal analysis - product life cycles 36 M1 Introduction to Strategic Management Accounting
internal benchmarks 282 M5 Performance Management
internal control 247 M5 Performance Management
internal factors on budgets 108 M3 Planning, Budgeting and Forecasting

5
Strategic Management Accounting

Term Page Module # Module name

Semester 2, 2022 (edition 3, enhanced) www.study-shortcut.com.au
internal projects 152 M4 Project Management
internal rate of return (IRR) 178 M4 Project Management
internal sources of information 60 M2 Information for Decision Making
internal stakeholders 47 M2 Information for Decision Making
internal stakeholders 52 M2 Information for Decision Making
internal stakeholders 95 M2 Information for Decision Making
internal stakeholders 166 M4 Project Management
internal workshop 262 M5 Performance Management
International Accounting Education Standards Board (IAESB) 14 M1 Introduction to Strategic Management Accounting
International Federation of Accountants (IFAC) 238 M5 Performance Management
International Integrated Reporting (IR) Framework 232 M5 Performance Management
International Monetary Fund (IMF) 18 M1 Introduction to Strategic Management Accounting
International Organisation for Standards (ISO) 354 M6 Tools for Creating and Managing Value
international political forces 23 M1 Introduction to Strategic Management Accounting
international project teams 160 M4 Project Management
international projects 153 M4 Project Management
International Standards Organisation 237 M5 Performance Management
internet-based storage 25 M1 Introduction to Strategic Management Accounting
intrinsic factors 136 M3 Planning, Budgeting and Forecasting
investment centres 106 M3 Planning, Budgeting and Forecasting
joint ventures 29 M1 Introduction to Strategic Management Accounting
joint ventures 152 M4 Project Management
Kaizen 335 M6 Tools for Creating and Managing Value
Kaizen costing 330 M6 Tools for Creating and Managing Value
key performance indicators 292 M5 Performance Management
key performance indicators (KPIs) 150 M4 Project Management
KMSs (knowledge management systems) 45 M2 Information for Decision Making
knowledge management 24 M1 Introduction to Strategic Management Accounting
knowledge management 206 M4 Project Management
knowledge management systems (KMSs) 59 M2 Information for Decision Making
lack of information 85 M2 Information for Decision Making
lagging 24 M1 Introduction to Strategic Management Accounting
latest starting time (LST) 276 M5 Performance Management
lean accounting approach 57 M2 Information for Decision Making
ledger-based system 23 M1 Introduction to Strategic Management Accounting
levels of planning 75 M2 Information for Decision Making
limiting factors 102 M3 Planning, Budgeting and Forecasting
linked chains 1 M1 Introduction to Strategic Management Accounting
linking information to strategy 76 M2 Information for Decision Making
long-term planning 101 M3 Planning, Budgeting and Forecasting
macro risk 353 M6 Tools for Creating and Managing Value
maintenance department 106 M3 Planning, Budgeting and Forecasting
manage risk 13 M1 Introduction to Strategic Management Accounting
management accountants 1 M1 Introduction to Strategic Management Accounting
management accountants 9 M1 Introduction to Strategic Management Accounting
management accountants 45 M2 Information for Decision Making
management accountants 73 M2 Information for Decision Making
management accountants (role of) 78 M2 Information for Decision Making
management accountants (role of) 83 M2 Information for Decision Making
management accounting information 8 M1 Introduction to Strategic Management Accounting
management accounting systems (MASs) 57 M2 Information for Decision Making
management control system 238 M5 Performance Management
management reporting 30 M1 Introduction to Strategic Management Accounting
manufacturing facility 345 M6 Tools for Creating and Managing Value
manufacturing overhead costs budget 113 M3 Planning, Budgeting and Forecasting
manufacturing risks 353 M6 Tools for Creating and Managing Value
manufacturing variance analysis 150 M4 Project Management
market growth 38 M1 Introduction to Strategic Management Accounting
master budget 140 M3 Planning, Budgeting and Forecasting
master budgets 102 M3 Planning, Budgeting and Forecasting
matrix approach 158 M4 Project Management
matrix project team 158 M4 Project Management
maturity 37 M1 Introduction to Strategic Management Accounting
micro risks 353 M6 Tools for Creating and Managing Value
minimising inventory levels 356 M6 Tools for Creating and Managing Value
mission 74 M2 Information for Decision Making
monetary incentive schemes 16 M1 Introduction to Strategic Management Accounting
mutually exclusive projects 183 M4 Project Management
myopia 136 M3 Planning, Budgeting and Forecasting
net operating profit after tax (NOPAT) 180 M4 Project Management
net present value (NPV) 172 M4 Project Management
Net Promoter Score (NPS) 226 M5 Performance Management
network diagram 186 M4 Project Management
non-essential expenditure 328 M6 Tools for Creating and Managing Value
non-financial information 45 M2 Information for Decision Making
non-financial objectives 245 M5 Performance Management
non-financial performance management 225 M5 Performance Management
non-manufacturing organisations 114 M3 Planning, Budgeting and Forecasting

6
Strategic Management Accounting

Term Page Module # Module name

Semester 2, 2022 (edition 3, enhanced) www.study-shortcut.com.au
non-monetary incentive schemes 136 M3 Planning, Budgeting and Forecasting
non-value-adding activities 33 M1 Introduction to Strategic Management Accounting
non-value-adding activities 346 M6 Tools for Creating and Managing Value
normal cost 190 M4 Project Management
North American Free Trade Agreement (NAFTA) 23 M1 Introduction to Strategic Management Accounting
not-for-profit (NFP) organisation 26 M1 Introduction to Strategic Management Accounting
not-for-profit (NFP) organisation 259 M5 Performance Management
not-for-profit entities 1 M1 Introduction to Strategic Management Accounting
NPS (Net Promoter Score) 226 M5 Performance Management
objective overseer 13 M1 Introduction to Strategic Management Accounting
offshoring 29 M1 Introduction to Strategic Management Accounting
offshoring 367 M6 Tools for Creating and Managing Value
online analytical processing (OLAP) 70 M2 Information for Decision Making
operating model 164 M4 Project Management
operational budgets 102 M3 Planning, Budgeting and Forecasting
operational information 74 M2 Information for Decision Making
operational management 6 M1 Introduction to Strategic Management Accounting
operational managers 7 M1 Introduction to Strategic Management Accounting
operational performance 249 M5 Performance Management
operational planning 101 M3 Planning, Budgeting and Forecasting
operational risks 13 M1 Introduction to Strategic Management Accounting
operational risks 353 M6 Tools for Creating and Managing Value
opportunity costs 176 M4 Project Management
organisational decision-making 55 M2 Information for Decision Making
organisational layers 73 M2 Information for Decision Making
organisational learning 205 M4 Project Management
organisational learning 256 M5 Performance Management
organisational learning 283 M5 Performance Management
organisational strategy 257 M5 Performance Management
organisational structures 28 M1 Introduction to Strategic Management Accounting
organisational value 343 M6 Tools for Creating and Managing Value
organisational value chain 33 M1 Introduction to Strategic Management Accounting
organisational value chain 301 M6 Tools for Creating and Managing Value
organisational value chain 302 M6 Tools for Creating and Managing Value
outsource distribution 369 M6 Tools for Creating and Managing Value
outsourcing 29 M1 Introduction to Strategic Management Accounting
outsourcing 367 M6 Tools for Creating and Managing Value
outsourcing 381 M6 Tools for Creating and Managing Value
parallelism 160 M4 Project Management
participative budgeting 132 M3 Planning, Budgeting and Forecasting
payback 179 M4 Project Management
performance 221 M5 Performance Management
performance 351 M6 Tools for Creating and Managing Value
performance (group vs. individual) 287 M5 Performance Management
performance and sustainability 230 M5 Performance Management
performance management 221 M5 Performance Management
Performance Management for Turbulent Environments (PM4TE) model 267 M5 Performance Management
performance management systems (PMSs) 247 M5 Performance Management
performance measurement 150 M4 Project Management
performance measurement 199 M4 Project Management
performance prism 253 M5 Performance Management
period costs budgets 114 M3 Planning, Budgeting and Forecasting
personal cultural fluency 153 M4 Project Management
personal data (used for profiling) 70 M2 Information for Decision Making
PERT - calculate slack 190 M4 Project Management
PERT - critical path 189 M4 Project Management
PERT - expected time 188 M4 Project Management
PERT - network diagram 186 M4 Project Management
PEST analysis 40 M1 Introduction to Strategic Management Accounting
physical factors 22 M1 Introduction to Strategic Management Accounting
physical systems 24 M1 Introduction to Strategic Management Accounting
platforms 69 M2 Information for Decision Making
PM4TE model (Performance Management for Turbulent Environments model) 267 M5 Performance Management
political systems 23 M1 Introduction to Strategic Management Accounting
Porter’s five forces model 39 M1 Introduction to Strategic Management Accounting
portfolio theory 36 M1 Introduction to Strategic Management Accounting
post-project expenditure 205 M4 Project Management
power 278 M5 Performance Management
predictive model 256 M5 Performance Management
predictive model 281 M5 Performance Management
preliminary assessment 83 M2 Information for Decision Making
preservers of value 14 M1 Introduction to Strategic Management Accounting
price setting (legal implications) 328 M6 Tools for Creating and Managing Value
price variances 118 M3 Planning, Budgeting and Forecasting
price variances 123 M3 Planning, Budgeting and Forecasting
price variances 150 M4 Project Management
primary activities 302 M6 Tools for Creating and Managing Value
prime costs 304 M6 Tools for Creating and Managing Value

7
Strategic Management Accounting

Term Page Module # Module name

Semester 2, 2022 (edition 3, enhanced) www.study-shortcut.com.au
privacy 25 M1 Introduction to Strategic Management Accounting
private sectors 10 M1 Introduction to Strategic Management Accounting
probity (projects) 200 M4 Project Management
process 149 M4 Project Management
process mapping 308 M6 Tools for Creating and Managing Value
product costing activity-based management 343 M6 Tools for Creating and Managing Value
product life cycles 36 M1 Introduction to Strategic Management Accounting
product quality 261 M5 Performance Management
production budget 111 M3 Planning, Budgeting and Forecasting
production capacity 102 M3 Planning, Budgeting and Forecasting
production departments 106 M3 Planning, Budgeting and Forecasting
production planning 58 M2 Information for Decision Making
productivity ratios 351 M6 Tools for Creating and Managing Value
professional accountants 14 M1 Introduction to Strategic Management Accounting
professional behaviour 239 M5 Performance Management
profit 179 M4 Project Management
profit- and revenue-related variances 120 M3 Planning, Budgeting and Forecasting
profit centres 106 M3 Planning, Budgeting and Forecasting
profitability index (PI) 179 M4 Project Management
program evaluation and review technique (PERT) 186 M4 Project Management
project 146 M4 Project Management
project 207 M4 Project Management
project - budget 192 M4 Project Management
project - business case 163 M4 Project Management
project - characteristics 147 M4 Project Management
project - checklist 203 M4 Project Management
project - collaborations 152 M4 Project Management
project - completion and review 150 M4 Project Management
project - completion and review 207 M4 Project Management
project - completion decision 203 M4 Project Management
project - cost 173 M4 Project Management
project - disputes 198 M4 Project Management
project - earned value method 195 M4 Project Management
project - estimated life 174 M4 Project Management
project - financial modelling 211 M4 Project Management
project - four stages 149 M4 Project Management
project - implementation and control 150 M4 Project Management
project - importance of probity 200 M4 Project Management
project - internal 152 M4 Project Management
project - joint ventures 152 M4 Project Management
project - measuring performance 199 M4 Project Management
project - monitoring progress 194 M4 Project Management
project - monitoring specification and quality 197 M4 Project Management
project - organisational structures 151 M4 Project Management
project - quality management 197 M4 Project Management
project - risk assessment 169 M4 Project Management
project - risk management 200 M4 Project Management
project - selection 149 M4 Project Management
project - specification satisfaction consensus 204 M4 Project Management
project - stakeholder management 202 M4 Project Management
project - strategic fit assessment 204 M4 Project Management
project - supplier contracts 193 M4 Project Management
project - virtual 153 M4 Project Management
project - with expected life of five years 176 M4 Project Management
project budget 192 M4 Project Management
project finance function 172 M4 Project Management
project leadership 157 M4 Project Management
project management 148 M4 Project Management
Project Management Institute 148 M4 Project Management
project managers 155 M4 Project Management
project planning 150 M4 Project Management
project planning 184 M4 Project Management
project planning 207 M4 Project Management
project scheduling 185 M4 Project Management
project selection (role) 162 M4 Project Management
project sponsor 154 M4 Project Management
project teams 158 M4 Project Management
prominent organisations 139 M3 Planning, Budgeting and Forecasting
pseudo participation 133 M3 Planning, Budgeting and Forecasting
public private partnerships (PPPs) 153 M4 Project Management
public sector 259 M5 Performance Management
purchasing capital items 25 M1 Introduction to Strategic Management Accounting
qualitative information characteristics 65 M2 Information for Decision Making
quantity of direct material 12 M1 Introduction to Strategic Management Accounting
question marks 38 M1 Introduction to Strategic Management Accounting
rapid penetration strategy 326 M6 Tools for Creating and Managing Value
rapid skimming strategy 326 M6 Tools for Creating and Managing Value
raw materials 108 M3 Planning, Budgeting and Forecasting

8
Strategic Management Accounting

Term Page Module # Module name

Semester 2, 2022 (edition 3, enhanced) www.study-shortcut.com.au
regional economic 23 M1 Introduction to Strategic Management Accounting
regulation 41 M1 Introduction to Strategic Management Accounting
regulatory bodies 235 M5 Performance Management
reliability 65 M2 Information for Decision Making
reliability 78 M2 Information for Decision Making
reliability 275 M5 Performance Management
reporters of value 140 M3 Planning, Budgeting and Forecasting
research organisations 281 M5 Performance Management
residual income 180 M4 Project Management
residual value (NPV analysis) 174 M4 Project Management
resource-based theory 35 M1 Introduction to Strategic Management Accounting
resources 35 M1 Introduction to Strategic Management Accounting
responsibility accounting 106 M3 Planning, Budgeting and Forecasting
responsibility accounting system (RAS) 28 M1 Introduction to Strategic Management Accounting
responsibility centre 105 M3 Planning, Budgeting and Forecasting
return on investment 179 M4 Project Management
return on investment (ROI) 63 M2 Information for Decision Making
return on investment (ROI) 106 M3 Planning, Budgeting and Forecasting
return on investment (ROI) 179 M4 Project Management
return on investment (ROI) 247 M5 Performance Management
return on investment (ROI) 351 M6 Tools for Creating and Managing Value
revenue centres 106 M3 Planning, Budgeting and Forecasting
reverse value chain 341 M6 Tools for Creating and Managing Value
revised project budget 193 M4 Project Management
reworking defective products 364 M6 Tools for Creating and Managing Value
right project team 201 M4 Project Management
risk 170 M4 Project Management
risk assessment 169 M4 Project Management
risk classification 170 M4 Project Management
risk-return trade-off 202 M4 Project Management
ROI (return on investment) 63 M2 Information for Decision Making
rolling budget 103 M3 Planning, Budgeting and Forecasting
safety index 226 M5 Performance Management
sales budget 111 M3 Planning, Budgeting and Forecasting
sales manager 106 M3 Planning, Budgeting and Forecasting
sales revenue 251 M5 Performance Management
sales volume variance 120 M3 Planning, Budgeting and Forecasting
scarce resources 103 M3 Planning, Budgeting and Forecasting
scenario analysis 181 M4 Project Management
schedule performance index (SPI) 195 M4 Project Management
schedule variance 195 M4 Project Management
scope creep 203 M4 Project Management
SDLC (systems development life cycle) 89 M2 Information for Decision Making
secondary sources of information 64 M2 Information for Decision Making
security of information 64 M2 Information for Decision Making
self-orientation 79 M2 Information for Decision Making
selling prices 325 M6 Tools for Creating and Managing Value
semi-autonomous work 160 M4 Project Management
senior management 74 M2 Information for Decision Making
sensitivity and scenario analysis 181 M4 Project Management
separate budgets 112 M3 Planning, Budgeting and Forecasting
service industries 10 M1 Introduction to Strategic Management Accounting
service organisations 114 M3 Planning, Budgeting and Forecasting
service-based organisation 155 M4 Project Management
setting realistic budgets 135 M3 Planning, Budgeting and Forecasting
share matrix 37 M1 Introduction to Strategic Management Accounting
shareholder value 3 M1 Introduction to Strategic Management Accounting
short-term planning 101 M3 Planning, Budgeting and Forecasting
signalling 233 M5 Performance Management
simple feedback model 245 M5 Performance Management
Six Sigma Business Scorecard 252 M5 Performance Management
slow penetration strategy 327 M6 Tools for Creating and Managing Value
slow skimming strategy 327 M6 Tools for Creating and Managing Value
SMART performance measures 65 M2 Information for Decision Making
SMART performance targets 272 M5 Performance Management
social development goals 294 M5 Performance Management
social factors 22 M1 Introduction to Strategic Management Accounting
social reporting 26 M1 Introduction to Strategic Management Accounting
soft functions 323 M6 Tools for Creating and Managing Value
soft skills 78 M2 Information for Decision Making
software 193 M4 Project Management
spare capacity 329 M6 Tools for Creating and Managing Value
specification 149 M4 Project Management
SPI (schedule performance index) 195 M4 Project Management
stakeholder grid 50 M2 Information for Decision Making
stakeholder identification 166 M4 Project Management
stakeholder management 50 M2 Information for Decision Making
stakeholder satisfaction assessment 205 M4 Project Management

9
Strategic Management Accounting

Term Page Module # Module name

Semester 2, 2022 (edition 3, enhanced) www.study-shortcut.com.au
stakeholder value 4 M1 Introduction to Strategic Management Accounting
stakeholders 46 M2 Information for Decision Making
stakeholders (typology of) 51 M2 Information for Decision Making
standard accounting information systems (AIS) 27 M1 Introduction to Strategic Management Accounting
standard overhead-cost allocation rate 125 M3 Planning, Budgeting and Forecasting
static budget 118 M3 Planning, Budgeting and Forecasting
statistical process control 363 M6 Tools for Creating and Managing Value
step-by-step approach 257 M5 Performance Management
stock markets 223 M5 Performance Management
strategic alliances 29 M1 Introduction to Strategic Management Accounting
strategic cost management - offshoring 367 M6 Tools for Creating and Managing Value
strategic cost management - product life cycle 331 M6 Tools for Creating and Managing Value
strategic cost management - target 333 M6 Tools for Creating and Managing Value
strategic cost management - total quality management 362 M6 Tools for Creating and Managing Value
strategic cost management -outsourcing 367 M6 Tools for Creating and Managing Value
strategic cultural fluency 153 M4 Project Management
strategic fit 164 M4 Project Management
strategic information 72 M2 Information for Decision Making
strategic management 5 M1 Introduction to Strategic Management Accounting
strategic management accounting 1 M1 Introduction to Strategic Management Accounting
strategic planning 100 M3 Planning, Budgeting and Forecasting
strategic revenue management 323 M6 Tools for Creating and Managing Value
strategy mapping 280 M5 Performance Management
strategy mapping 290 M5 Performance Management
strengths, weaknesses, opportunities and threats (SWOT) 34 M1 Introduction to Strategic Management Accounting
strengths, weaknesses, opportunities and threats (SWOT) 290 M5 Performance Management
structural change 18 M1 Introduction to Strategic Management Accounting
structural cost drivers 329 M6 Tools for Creating and Managing Value
supplier - codes of conduct 355 M6 Tools for Creating and Managing Value
supplier - contracts 193 M4 Project Management
supplier - costs 353 M6 Tools for Creating and Managing Value
supplier - global suppliers 354 M6 Tools for Creating and Managing Value
supplier - management 354 M6 Tools for Creating and Managing Value
supplier - minimising inventory levels 356 M6 Tools for Creating and Managing Value
supplier management 354 M6 Tools for Creating and Managing Value
supply and demand (influence) 111 M3 Planning, Budgeting and Forecasting
supply chain disruptions 356 M6 Tools for Creating and Managing Value
supply chain management (SCM) 7 M1 Introduction to Strategic Management Accounting
supply risk 353 M6 Tools for Creating and Managing Value
support activities 302 M6 Tools for Creating and Managing Value
surplus value 324 M6 Tools for Creating and Managing Value
sustainability 25 M1 Introduction to Strategic Management Accounting
Sustainability Reporting Standards 231 M5 Performance Management
SWOT analysis 34 M1 Introduction to Strategic Management Accounting
symbolic potential 169 M4 Project Management
systems development life cycle (SDLC) 89 M2 Information for Decision Making
tactical information 73 M2 Information for Decision Making
tangible benefits 93 M2 Information for Decision Making
tangible goals 92 M2 Information for Decision Making
target costing 332 M6 Tools for Creating and Managing Value
targets (setting) 135 M3 Planning, Budgeting and Forecasting
task-force approach 158 M4 Project Management
TDABC (time-driven activity-based costing) 303 M6 Tools for Creating and Managing Value
technological changes 22 M1 Introduction to Strategic Management Accounting
technology 23 M1 Introduction to Strategic Management Accounting
technology-based systems 59 M2 Information for Decision Making
tests of feasibility 91 M2 Information for Decision Making
thermostat 245 M5 Performance Management
time vs. cost 195 M4 Project Management
time-driven activity-based costing (TDABC) 303 M6 Tools for Creating and Managing Value
top-down approach 84 M2 Information for Decision Making
total quality improvement initiative 365 M6 Tools for Creating and Managing Value
total quality management (TQM) 92 M2 Information for Decision Making
trade organisation 23 M1 Introduction to Strategic Management Accounting
traditional budget 137 M3 Planning, Budgeting and Forecasting
traditional management accounting 39 M1 Introduction to Strategic Management Accounting
traditional management controls 247 M5 Performance Management
traditional project management 157 M4 Project Management
traditional skills 14 M1 Introduction to Strategic Management Accounting
traditional volume-based allocation methods 306 M6 Tools for Creating and Managing Value
transaction processing system (TPS) 57 M2 Information for Decision Making
transparency 200 M4 Project Management
trends 281 M5 Performance Management
triple bottom line 230 M5 Performance Management
trusted adviser 46 M2 Information for Decision Making
trusted business partner 78 M2 Information for Decision Making
unavailable suitable reports 85 M2 Information for Decision Making
unfavourable variance 130 M3 Planning, Budgeting and Forecasting

10
Strategic Management Accounting

Term Page Module # Module name

Semester 2, 2022 (edition 3, enhanced) www.study-shortcut.com.au
unintended behaviours 286 M5 Performance Management
unsustainable social activities 26 M1 Introduction to Strategic Management Accounting
updated information systems 83 M2 Information for Decision Making
validity 65 M2 Information for Decision Making
validity 274 M5 Performance Management
value 169 M4 Project Management
value analysis 32 M1 Introduction to Strategic Management Accounting
value chain 32 M1 Introduction to Strategic Management Accounting
value chain 243 M5 Performance Management
value creation 1 M1 Introduction to Strategic Management Accounting
value engineering (VE) 306 M6 Tools for Creating and Managing Value
Value Proposition Canvas 253 M5 Performance Management
value-adding activities 346 M6 Tools for Creating and Managing Value
variable direct manufacturing costs 122 M3 Planning, Budgeting and Forecasting
variable manufacturing overhead analysis 125 M3 Planning, Budgeting and Forecasting
variances 107 M3 Planning, Budgeting and Forecasting
variances 117 M3 Planning, Budgeting and Forecasting
variation time 318 M6 Tools for Creating and Managing Value
vendor/supplier selection 357 M6 Tools for Creating and Managing Value
video 284 M5 Performance Management
virtual offices 29 M1 Introduction to Strategic Management Accounting
virtual project teams 161 M4 Project Management
virtual projects 153 M4 Project Management
vision 74 M2 Information for Decision Making
voluntary standards 354 M6 Tools for Creating and Managing Value
WACC (weighted average cost of capital) 175 M4 Project Management
weighted average cost of capital (WACC) 175 M4 Project Management
whole-of-business approach 59 M2 Information for Decision Making
workgroup cultural fluency 153 M4 Project Management
World Trade Organization (WTO) 23 M1 Introduction to Strategic Management Accounting
written communication skills 13 M1 Introduction to Strategic Management Accounting
WTO (World Trade Organization) 23 M1 Introduction to Strategic Management Accounting
XBRL (eXtensible Business Reporting Language) 233 M5 Performance Management
zero-based budgeting 138 M3 Planning, Budgeting and Forecasting

11