Management Accounting M

Course aim

To enable students to analyse 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 apply and interpret management accounting information.

Course content

Management accounting concepts and processes including cost terms, concepts and behaviour, product costing systems; job and process activity-based costing; the budgeting process; management control; short-term decision-making; pricing and product mix decisions; working capital management; organisational structures; decision-making from a range of information sources including costing, profitability analysis, cost-estimation, product mix, pricing, outsourcing, long-term budgeting, working capital and financial decisions; reporting for management decision-making.

Textbook(s)

Horngren, C, Datar, S, Rajan, M, Wynder, M, Maguire, W & Tan, R 2018, Cost accounting: a managerial emphasis, 3rd edn, Pearson Education Australia, Australia - ISBN 9781488612640

Prerequisite(s)

Common to all relevant programs
Subject Area & Catalogue Number	Course Name
ACCT 5023	Financial Accounting

Students completing the transition to masters pathway will complete the pre-requisite course as a co-requisite.

Corequisite(s)

Nil

Teaching method

Component	Duration
INTERNAL, CITY WEST
Preparatory	1 x 1 week
Workshop	3 hours x 10 weeks
EXTERNAL, CITY WEST, ONLINE
External	30 hours x NA
INTERNAL, CITY WEST (INTENSIVE)
Seminar	30 hours x N/A

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

Assessment

Examination, Presentation, Report

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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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.