Units / ACF5955
ACF5955 · Management accounting
2027 Handbook6 credit pointsLevel 5Department of Accounting
Overview
This unit aims to develop your understanding of the concepts and techniques of management accounting, and skills in the use of management accounting techniques to communicate decision-useful information to management. The unit content includes costing terminology, cost accumulation and recording systems, costing methods for both manufacturing and service-based organisations, how management accounting information informs key product decisions such as pricing and product mix, and the design of budget systems.
Offerings
| Campus | Teaching period | Mode |
|---|---|---|
| Caulfield | First semester | Teaching activities are on-campus (ON-CAMPUS) |
| Caulfield | Second semester | Teaching activities are on-campus (ON-CAMPUS) |
Assessment
The Handbook lists an examination for this unit.
| # | Assessment | Type | Weight | Hurdle |
|---|---|---|---|---|
| 1 | 1 - Exercise | Exercise | 15% | — |
| 2 | 2 - Project | Project | 35% | — |
| 3 | 3 - Examination | Examination | 50% | — |
Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.
Requisites
Learning outcomes
- apply management accounting principles and techniques to service and manufacturing industry cases
- compare, contrast and demonstrate various costing models
- design budgets and explain the behavioural aspects of different budgeting styles
- examine cost-volume-profit analyses, divisional performance evaluation measures
- develop capabilities to work effectively in a group; and/or demonstrate effective individual research skills to solve management accounting problems and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACF5955.
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 |
|---|---|
| Tutorials | 24 hours |
| Lectures | 12 hours |
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