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ACX2200 is not in the 2027 Handbook - Monash may have renumbered or withdrawn it. This is what the 2025 Handbook published; check the 2027 Handbook or your faculty before planning next year.

Units / ACX2200

ACX2200 · Introduction to management accounting

Official Handbook

2025 Handbook6 credit pointsLevel 2Department of Accounting

Last checked: 2 Oct 2026 UTC

Overview

This introductory management accounting unit focuses on the types of cost information that can be produced to assist managers and other employees within organisations in planning and control, and in decision-making. Topics include: costs and cost behaviour, product costing, service costing, cost allocation techniques, cost-volume-profit analysis, and the use of cost information for management decisions.

Offerings

The Handbook publishes no offerings for this unit.

Assessment

The Handbook lists an examination for this unit.

#AssessmentTypeWeightHurdle
11 - Within semester assessment—50%—
22 - Examination—50%—

Requisites

Learning outcomes

  1. classify costs dependent on the context and purpose of related decisions
  2. analyse cost behaviour and estimate costs
  3. design, use and evaluate costing systems
  4. analyse and use cost information relevant to decision-making
  5. apply critical thinking, problem solving and communication skills to individual and/or group activities to demonstrate a comprehensive understanding of the topics covered in the unit.

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.

ActivityDuration
Tutorials18 hours
Lectures18 hours

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