|Papua New Guinea - IBSU Port Moresby||N/A|
Provides an introduction to management accounting, teaching students about costing and budgeting to assist with business decision-making.
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
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
- 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.
Teaching and assessment
Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.
Please check the international course and fee list to determine the relevant fees.