Units / ACB3220
ACB3220 · Management accounting 2
2026 Handbook6 credit pointsLevel 3Department of Accounting
Last checked: 23 Aug 2026 UTCOverview
This unit focuses on the provision and use of management accounting information for management planning and control in organisations. Technical and behavioural issues related to budgeting, performance measurement, and value chain management are considered.
Offerings
The Handbook publishes no offerings for this unit.
Assessment
The Handbook lists an examination for this unit.
| # | Assessment | Type | Weight | Hurdle |
|---|---|---|---|---|
| 1 | 1 - Exercise | Exercise | 20% | — |
| 2 | 2 - Project | Project | 35% | — |
| 3 | 3 - Examination | Examination | 45% | — |
Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.
Requisites
prohibitions
Learning outcomes
- apply management accounting techniques to measure and enhance organisational performance
- analyse, create and make recommendations regarding the design of management accounting systems
- critically evaluate management accounting systems in terms of their behavioural implications
- apply critical thinking, problem solving, and communication skills to management accounting topics
- demonstrate an ability to participate effectively in group tasks.
Workload
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.
| Activity | Duration |
|---|---|
| Lectures | 12 hours |
| Tutorials | 24 hours |
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