Availabilities:
Unit Summary
Pre-requisites
Unit aim
Provides an introduction to management accounting, teaching students about costing and budgeting to assist with business decision-making.
Unit content
Module 1: Management Accounting Introduction and Cost Allocation
Module 2: Cost Concepts and CVP Analysis
Module 3: Planning and The Master Budget
Module 4: Flexible Budgets and Variance Analysis
Module 5: Job and Process Costing
Module 6: Activity Analysis and Ethical Considerations
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: | |
---|---|
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
- 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 texts
- 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.
- 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.
- 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.