Management Accounting

Course aim

To provide students with an overview of how management accounting information plays a critical role in organisational planning, controlling, decision-making and learning and to equip students with the conceptual and practical understanding necessary to use and interpret management accounting information.

Course content

Management accounting information that creates value; Cost terms, concepts & behaviour; Cost estimation & CVP analysis; Product costing systems; Overhead costs; ABC; Budgeting; Standard costing: material & labour; Standard costing: overhead; Tactical decision-making; Pricing & product-mix decisions.

Textbook(s)

Horngren, C, Datar S, Rajan, M, Wydner, M, Maguire, W & Tan, R 2015, Cost accounting a managerial emphasis, custom edn, Pearson Education Australia, Australia ISBN 9781488609541

Prerequisite(s)

Common to all relevant programs
Subject Area & Catalogue Number	Course Name
ACCT 1008	Accounting for Business

Corequisite(s)

Nil

Teaching method

Component	Duration
INTERNAL, CITY WEST
Lecture	1.5 hours x 13 weeks
Tutorial	1.5 hours x 13 weeks
INTERNAL, MT GAMBIER
Lecture	1.5 hours x 13 weeks
Tutorial	1.5 hours x 13 weeks
INTERNAL, WHYALLA
Lecture	1.5 hours x 13 weeks
Tutorial	1.5 hours x 13 weeks
EXTERNAL, CITY WEST, DISTANCE EDUCATION
External	3 hours equiv. x 13 weeks
INTERNAL, OFFSHORE, HONG KONG BAPTIST UNIVERSITY
Workshop	2.5 hours x 10 weeks
INTERNAL, OFFSHORE, ASIA PACIFIC MANAGEMENT INSTITUTE
Lecture	4 hours x 5 sessions
INTERNAL, OFFSHORE, TAYLOR'S BUSINESS SCHOOL
Lecture	2 hours x 14 weeks
Tutorial	2 hours x 13 weeks
External (Lectures and tutorials delivered by UniSA staff)	3 hours x 4 sessions
INTERNAL, OFFSHORE, M2 EDUCATION (SINGAPORE) PTE LTD
Workshop	2.5 hours x 10 weeks

Note: These components may or may not be scheduled in every study period. Please refer to the timetable for further details.

Assessment

Assignment, Test, Written examination

Fees

EFTSL*: 0.125
Commonwealth Supported program (Band 3)
To determine the fee for this course as part of a Commonwealth Supported program, go to:
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Fee-paying program for domestic and international students
International students and students undertaking this course as part of a postgraduate fee paying program must refer to the relevant program home page to determine the cost for undertaking this course.

Non-award enrolment
Non-award tuition fees are set by the university. To determine the cost of this course, go to:
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Not all courses are available on all of the above bases, and students must check to ensure that they are permitted to enrol in a particular course.

* Equivalent Full Time Study Load. Please note: all EFTSL values are published and calculated at ten decimal places. Values are displayed to three decimal places for ease of interpretation.