Back to Find Units Page

Unit of Study ACCT2003 - Management Accounting (2021)

Show me unit information for year

Unit Snapshot

  • Enrolment information

    N/A

Unit description

Provides an introduction to management accounting, teaching students about costing and budgeting to assist with business decision-making.

Unit content

Topic 1: Introduction to Management Accounting & decision-making issues

Topic 2: Cost Behaviour & Estimates

Topic 3: Cost Allocation

Topic 4: Cost-volume-profit analysis                                                                                                                     

Topic 5: Budgeting, Planning & Behavioural considerations

Topic 6: Master Budgets

Topic 7: Flexible Budgets  

Topic 8: Variance Analysis 

Topic 9: Product Costing

Topic 10: Process Costing

Topic 11: Activity-based Costing

Availabilities

Location Domestic International
Gold Coast
Session2
Session2
Melbourne N/A
Session2,3
Online
Session2,3
Session2,3
Papua New Guinea - IBSU Port Moresby N/A
Session2,3
Perth N/A
Session2,3
Sydney N/A
Session2,3

Learning outcomes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

On completion of this unit, students should be able to:

Discuss the accountant's role in the organisational decision-making process including professional ethics and management control systems

Evaluate and apply different costing concepts and techniques used to drive and support financial and operational goals

Explain the role of budgets, prepare a master budget, flexible budget and conduct direct and overhead variance analysis

Prescribed learning resources

Prescribed Texts
  • No prescribed texts.

Prescribed Texts
  • No prescribed texts.

Prescribed Learning Resources may change in future Teaching Periods.