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Unit Summary

Unit type

UG Coursework Unit

Credit points

12

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:

  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

Prescribed texts

  • No 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.

  • Prescribed text information is not currently available.
Prescribed texts may change in future teaching periods.