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, Maguire, W & Tan, R 2017, Cost accounting: a managerial emphasis, 3rd edn, Pearson Education Australia, Australia

Prerequisite(s)

Corequisite(s)

Nil

Teaching method

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

Assessment

Case study, Continuous assessment, Examination

Fees

EFTSL*: 0.125
Commonwealth Supported program (Band 4C)
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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* 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.