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

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:
How to determine your Commonwealth Supported course fee. (Opens new window)

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:
How to determine the relevant non award tuition fee. (Opens new window)

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.