Management Accounting M

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 and behaviour, cost estimation; product costing systems; activity-based costing; the budgeting process; variances and management control; short-term decision making; pricing and product mix decisions.

Textbook(s)

Horngren, C, Wynder, M, MacGuire, W, Tan, R, Datar, S, Foster, G, Rajan, M, Ittner, C 2011, Cost Accounting a Managerial Emphasis, , 1st Australian edition (revised), Pearson Education Australia, Australia

Prerequisite(s)

Subject Area & Catalogue Number	Course Name
Group 2
ACCT 5023	Financial Accounting Fundamentals M
Group 1
ACCT 5011	Accounting for Management M

Either one of the listed prerequisites

Corequisite(s)

Nil

Teaching method

Component	Duration
INTERNAL, CITY WEST
Seminar	3 hours x 13 weeks
EXTERNAL, CITY WEST, DISTANCE EDUCATION
External	x 13 weeks

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

Assessment

Report, 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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* 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.