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; product costing systems; job and process costing; overhead costs; ABC; budgeting; standard costing: material & labour; tactical decision-making; cost decision-making and product-mix; CVP analysis and product mix; working capital; organisational structures; reporting for management decision making.

Textbook(s)

Horngren, C, Datar S, Rajan, M, Wydner, M, Maguire, W & Tan, R 2013, Cost accounting: a managerial emphasis, 2nd edn, Pearson Education Australia, Australia

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
Workshop	2.5 hours x 10 weeks
Lecture	1 hour x 1 week
INTERNAL, OFFSHORE, HONG KONG BAPTIST UNIVERSITY
Workshop	3 hours x 10 weeks
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
EXTERNAL, CITY WEST, ONLINE
External	3 hours equiv 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

Argumentative Essay, Argumentative Presentation, Continuous assessment, 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.