Postgraduate - UnitAFG9072 - Management accounting

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

Synopsis

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.

Outcomes

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.

Assessment

Within semester assessment: 30%
Examination: 70%

Chief examiner(s)

Sisira Colombage

Prerequisites

AFG9071

Prohibitions

AFX5611, AFX9550