Faculty of Business and Economics

Postgraduate - Unit

This unit entry is for students who completed this unit in 2012 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

print version

6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered, or view unit timetables.

FacultyFaculty of Business and Economics
OfferedGippsland Second semester 2012 (Off-campus)


Topics include concepts of cost, basic product costing systems, cost allocation and activity-based costing, cost behaviour and breakeven analysis, relevant costs for decision making, budgeting management, capital budgeting techniques, and organisation control and transfer pricing. Discussions are expanded to some current management accounting issues, such as methods to stay competitive, compensation plans, and Management Accounting Control System design in changing environment.


The learning goals associated with this unit are to:

  1. describe cost behaviour under different assumptions
  2. compare and analyse techniques designed to provide relevant and timely information to managers for resource management and allocation, as well as for performance measurement and control decisions
  3. apply and evaluate conventional and contemporary cost and performance management techniques
  4. apply conventional and contemporary performance measurement and control techniques to enable managers to measure and enhance organisational performance
  5. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with management accounting and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by AFG9072.


Within semester assessment: 30%
Examination: 70%

Chief examiner(s)

Mr Andrew West




AFX5611, AFX9550