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Area/Catalogue
ACCT 2013

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Course Level
Undergraduate

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Offered Externally
Yes

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

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Course ID
013417

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Unit Value
4.5

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University-wide elective course
No

Course owner

Course owner
School of Commerce

Course aim

To enable students to understand the cost management environment and apply basic cost management principles.

Course content

Cost estimation; the relationship between costing techniques and cost management; responsibility centres; allocation support and common costs and revenue; conventional performance evaluation methods; capacity costing and management; contemporary performance evaluation techniques; pricing; customer profitability; managing suppliers, quality and inventory; evaluating capital expenditure; social and environmental management; capacity management; customer profitability analysis.

Textbook(s)

Horngren, C, Wydner, M, Maguire, W, Tan, R, Datar, S, Foster, G, Rajan, M, Ittner, C 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
Seminar 3 hours x 13 weeks
EXTERNAL, CITY WEST, ONLINE
External 3 hours equiv x 13 weeks
INTERNAL, OFFSHORE, HONG KONG BAPTIST UNIVERSITY
Workshop 3 hours 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

Case study, Continuous assessment, 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.

Course Coordinators

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