Availabilities:
Unit Summary
Unit type
UG Coursework Unit
Credit points
12
AQF level
Level of learning
Advanced
Former School/College
Pre-requisites
Unit aim
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
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: | GA1 | GA2 | GA3 | GA4 | GA5 | GA6 | GA7 | |
|---|---|---|---|---|---|---|---|---|
| 1 | Discuss the accountant's role in the organisational decision-making process including professional ethics and management control systems | |||||||
| 2 | Evaluate and apply different costing concepts and techniques used to drive and support financial and operational goals | |||||||
| 3 | Explain the role of budgets, prepare a master budget, flexible budget and conduct direct and overhead variance analysis | |||||||
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
- GA3:
- GA6:
-
Evaluate and apply different costing concepts and techniques used to drive and support financial and operational goals
- GA4:
-
Explain the role of budgets, prepare a master budget, flexible budget and conduct direct and overhead variance analysis
- GA4:
- GA6:
Prescribed texts
- Prescribed text information is not currently available.
- An "e-text" version of this paperback book is also available: Eldenburg, LG, Brooks, A, Oliver, J, Vesty, G, Dormer, R & Murthy, V, 2020, Management Accounting, 4th edn, Wiley Australia, Australia. ISBN: 9780730369387.