Cost Management Systems

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:
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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.