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Unit of Study ACCT6002 - Managerial Accounting (2024)

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Unit Snapshot

  • Enrolment information

    N/A

Unit description

Introduces the role of the management accountant, emphasising how management accountants support executive decision making in a global business context. By engaging in teacher directed activities, students will build analytical and problem solving skills to provide advice on issues associated with strategy and control, budgeting, costing techniques and organisational performance.

Unit content

Module 1: Managerial Accounting Introduction and Cost Allocation

Module 2: CVP Analysis and Activity Analysis

Module 3: The Master Budget and Variance Analysis

Module 4: Job and Process Costing

Module 5: LEAN management and transfer pricing 

Module 6: Balanced Scorecard and Ethical Considerations

Availabilities

Location Domestic International
Gold Coast
Term4
Term4
Melbourne N/A
Term4
Online
Term4
Term4
Perth N/A
Term4
Sydney N/A
Term4

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 the techniques for improving the contribution of the value-creating activities within the organisation.

Critically analyse management accounting concepts and techniques to support strategic business decisions.

Evaluate and apply different costing concepts and techniques to support the financial goals and day-to-day operations of the organisation.

Explain the role of budgets, the concept of standard costing and prepare a master budget and calculate detailed variances.

Prescribed learning resources

Prescribed Texts
  • e-text and print copies are available: Eldenburg, LG, Brooks, A, Oliver, J, Vesty, G, Dormer, R & Murthy, V, 2020, Management Accounting, 4th edn, Wiley Australia, Australia. ISBN: 9780730369387.
Prescribed Resources/Equipment

  • Access to a computer with a webcam and reliable internet connection.

Prescribed Learning Resources may change in future Teaching Periods.