CPA Strategic Management Accounting 2016 HD Notes (Top 8%)

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  • UniversityCertified Practising Accountants Program (CPA)
  • AreaBusiness and commerce
  • CourseStrategic Management Accounting
  • Course CodeCPA
137 Purchases
HDVerified Grade
  • Authormelbournenotespreparer
  • Created2015
  • Pages87
  • Approved25 June 2016

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About these notes

While working full time and studying three CPA subjects, I discovered in order to maximise studying efficiency, I needed to create a set of notes targeted towards the CPA exam. Too many students walk into the exam room with too many tabs on the side of their 500+ page excessively highlighted study guide which makes searching the right information difficult during examination time.


These 87 pages of notes are a concise, exam focused material designed to anticipate the sorts of exam questions thereby ensuring that the student only focuses on knowing what is required to do well on the exam. This is achieved as follows:
1. For each topic of each module, the notes simulate exam conditions by having a question and answer approach to anticipate the exam questions and then provide an answer to the question.
2. In circumstances where more information is required, I have provided the references to the 2016 CPA study guide by using a [pxx] approach, which allows the student to quickly go to the relevant page xx in the study guide instead of being confused with tabs.
3. The header and footer of the notes allow for easy searching during exam conditions with the module and topic listed.
4. Tested under the 2016 CPA exams, I scored all High Distinctions for my three CPA subjects: Ethic and Governance, Strategic Management Accounting and Financial Reporting. Notes to the other subjects can be found on Nexus Notes.


About the Author
After scoring a perfect VCE Accounting score, I studied a BCom at Melbourne University and won a maximum of three Deans Honours List which eventuated in being bestowed the BCom undergraduate medal, awarded to the best graduating commerce scholar over their three years of study. I proceeded to study a masters in the field of accounting while working full time in the corporate world and graduated on the Melbourne Business School Deans Honours List.



  • Module 1 – Introduction to strategic management accounting
  • Part A: The role of strategic management accounting
  • Role of strategic management accounting/accountant
  • Causes of change in the business environment
  • Part B: Understanding and supporting management
  • Part C: Management accounting systems
  • Management accounting systems
  • Risk management
  • Accounting techniques for supporting operational management
  • Cost classifications
  • CVP
  • Product Costing
  • Budgeting
  • Working capital management.
  • Module 2 – Creating organisational value
  • Part A: Value creation
  • Organisation/Corporate Governance
  • Creating Value.
  • Organisation value chain
  • Industry value chain
  • Management accountants and value analysis
  • Part B: Strategic management
  • Strategic management
  • Strategic analysis
  • Strategic planning
  • Strategy choice
  • Strategy implementation
  • Module 3 – Performance measurement
  • Part A: The tole of performance measurement
  • Module 1 – Introduction to strategic management accounting Module 1 – Introduction to strategic management accounting
  • 2 Part A: The role of strategic management accounting
  • Part B: Strategy, management control and performance measurement
  • Part C: Determining performance measures and setting performance targets
  • Module 4 – Techniques for creating and managing value Activity Base Costing
  • Managing value-creating activities.Strategic cost management
  • Product Life Cycle
  • Kaizen costing
  • Reverse value chain
  • Activity-base management
  • Business process management (BPM)
  • Activity value analysis
  • Continuous improvement (CI)
  • Strategic profit management
  • Supplier management
  • Total quality management (TQM)
  • Outsourcing and offshoring
  • Customer profitability analysis
  • Module 5 – Project management
  • Part A: Project management defined
  • Part B: Roles in project management
  • Part C: The management accountant’s role in project selection
  • Part D: The management accountant’s role in project planning
  • Part E: The management accountant’s role in project monitoring and control
  • Part F: The management accountant’s role in project completion and review


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