Unit description

Introduces students to the various costing models, the allocation of service departments, budgeting and responsibility accounting that facilitate internal decision-making and control. Particular attention will be given to the recent developments in alternative costing systems and their relevance within a managerial context.

Unit content

Topic 1: The role of management accounting and cost terms and concepts
Topic 2: Cost-volume-profit (CVP) analysis
Topic 3: Product costing - traditional and contemporary
Topic 4: Process costing                                                                                                                                  
Topic 5: Cost allocation and joint product costing
Topic 6: Budgeting
Topic 7: Variance analysis
Topic 8 Strategy, balanced scorecard and quality
Topic 9: Inventory management
Topic 10: Transfer pricing and relevant costs for decision making

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.

Learning outcomes and graduate attributes

Prescribed texts

Session 2

  • Horngren, CT, Datar, SM, Rajan, MV, Wynder, M, Maguire, W & Tan, R, 2014, Cost Accounting - A Managerial Emphasis, 2nd edn, Pearson Australia, Australia. ISBN: 9781442563377 (paperback). "e-text" version is also available.

Session 3

  • Horngren, CT, Datar, SM, Rajan, MV, Wynder, M, Maguire, W & Tan, R, 2014, Cost Accounting - A Managerial Emphasis, 2nd edn, Pearson Australia, Australia. ISBN: 9781442563377 (paperback). "e-text" version is also available.
Prescribed texts may change in future study periods.

Teaching and assessment

Coffs Harbour

Teaching method
Lecture online 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Calculations and short written response20%
Calculations and short written response20%
Exam: closed book60%

Gold Coast

Teaching method
Lecture online 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Calculations and short written response20%
Calculations and short written response20%
Exam: closed book60%

Lismore

Teaching method
Lecture online 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Calculations and short written response20%
Calculations and short written response20%
Exam: closed book60%

Melbourne

Teaching method
Lecture on-site 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Calculations and short written response20%
Calculations and short written response20%
Exam: closed book60%

Online

Teaching method
Lecture online 1 hour (12 weeks)
Assessment
Calculations and short written response20%
Calculations and short written response20%
Exam: closed book60%

Papua New Guinea - IBSU Enga

Teaching method
Workshop on-site
Assessment
Calculations and short written response20%
Calculations and short written response20%
Exam: closed book60%

Papua New Guinea - IBSU Port Moresby

Teaching method
Workshop on-site
Assessment
Calculations and short written response20%
Calculations and short written response20%
Exam: closed book60%

Sydney

Teaching method
Lecture on-site 1 hour (12 weeks)
Tutorial on-site 2 hours  (12 weeks)
Assessment
Calculations and short written response20%
Calculations and short written response20%
Exam: closed book60%
Notice

Intensive offerings may or may not be scheduled in every session. Please refer to the timetable for further details.

Southern Cross University employs different teaching methods within units to provide students with the flexibility to choose the mode of learning that best suits them. SCU academics strive to use the latest approaches and, as a result, the learning modes and materials may change. The most current information regarding a unit will be provided to enrolled students at the beginning of the study session.

Fee information

Domestic

Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.
Commencing 2016 Commonwealth Supported only. Student contribution band: 3

Fee paying courses
For POSTGRADUATE or UNDERGRADUATE full fee paying courses please check Domestic Postgraduate Fees OR Domestic Undergraduate Fees

International

Please check the international course and fee list to determine the relevant fees.

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