CPA PROGRAM – PROFESSIONAL LEVEL

STRATEGIC MANAGEMENT ACCOUNTING
DELIVERING STRATEGY: THE STRATEGIC MANAGEMENT ACCOUNTANT’S ROLE
WORKSHOP NOTES 2014
AUTHORS: RICHARD COMERFORD AND PETER ROBINSON REVISED BY: BRIAN CLARKE

Published by Deakin University on behalf of CPA Australia Ltd, ABN 64 008 392 452 © CPA Australia Ltd 2014 (Edition 14a) The contents and any information contained in this document (Information) are for general information only. They are not intended as professional advice. For any professional advice, please consult a suitable qualified professional. CPA Australia Ltd, Deakin University and the author(s) of the Information (Entities) make no representation about the content and suitability of this Information for any purpose. The Entities disclaim all warranties with regard to the contents and in no event will be liable for any loss and/or damage whatsoever resulting from loss of income or profits, whether in an action of contract, negligence or other tortious action, arising in connection with the use and performance of and/or reliance of the Information.

CPA PROGRAM – PROFESSIONAL LEVEL

STRATEGIC MANAGEMENT ACCOUNTING
DELIVERING STRATEGY: THE STRATEGIC MANAGEMENT ACCOUNTANT’S ROLE
WORKSHOP NOTES 2014
AUTHORS: RICHARD COMERFORD AND PETER ROBINSON REVISED BY: BRIAN CLARKE

Contents
Workshop notes
Workshop introduction Workshop objectives Workshop purpose Case Study: Pavlova Pty Ltd (PPL) Module 4: Techniques for creating and managing value Product costing at PPL Strategic management accounting tools and non-manufacturing activities Module 4 review questions Module 5 introduction – Project management Project selection NPV and sensitivity analysis Project planning – PERT Project implementation Project completion and review Module 5 review questions

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Workshop