Availabilities:
| Location | Domestic | International |
|---|---|---|
| Gold Coast | Term3 | Term3 |
| Melbourne | N/A | Term3 |
| Online | Term3 | |
| Papua New Guinea - IBSU Port Moresby | N/A | Term3 |
| Perth | N/A | Term3 |
| Sydney | N/A | Term3 |
Unit description
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 Learning Resources
- 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.
Access to a computer with a webcam and reliable internet connection. Students will be required to complete an onboarding process to verify their identity before attempting the online exam in this unit.
- Prescribed text information is not currently available.
- Prescribed resources/equipment information is not currently available.
Teaching and assessment
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.