Availabilities:

LocationDomesticInternational
Coffs Harbour
Gold Coast
Lismore
MelbourneN/A
Online
Papua New Guinea - IBSU Port MoresbyN/A
PerthN/A
SydneyN/A

Unit description

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.

GA1: Intellectual rigour, GA2: Creativity, GA3: Ethical practice, GA4: Knowledge of a discipline, GA5: Lifelong learning, GA6: Communication and social skills, GA7: Cultural competence
On completion of this unit, students should be able to:GA1GA2GA3GA4GA5GA6GA7
1Discuss the accountant's role in the organisational decision-making process including professional ethics and management control systemsEthical practiceCommunication and social skills
2Evaluate and apply different costing concepts and techniques used to drive and support financial and operational goalsKnowledge of a discipline
3Explain the role of budgets, prepare a master budget, flexible budget and conduct direct and overhead variance analysisKnowledge of a disciplineCommunication and social skills

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
    • GA3: Ethical practice
    • GA6: Communication and social skills
  2. Evaluate and apply different costing concepts and techniques used to drive and support financial and operational goals
    • GA4: Knowledge of a discipline
  3. Explain the role of budgets, prepare a master budget, flexible budget and conduct direct and overhead variance analysis
    • GA4: Knowledge of a discipline
    • GA6: Communication and social skills

Prescribed texts

  • Prescribed text information is not currently available.

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

Teaching and assessment

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.

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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