Overview

This unit aims to equip students with enhanced knowledge and in-depth understanding of management accounting concepts and technique application in the context of contemporary operational environment. It is designed to provide students with the skills and expertise to contribute to the strategic decision-making and management of organisations through exposure to apply management accounting analysis to practical accounting problems and case studies.

Requisites

Prerequisites
ACC60005 Accounting Principles

AND EITHER

ACC60006 Accounting Information Systems discontinued
OR
ACC60008 Accounting Systems and Reporting

Teaching periods
Location
Start and end dates
Last self-enrolment date
Census date
Last withdraw without fail date
Results released date
Semester 2
Location
Hawthorn
Start and end dates
29-July-2024
27-October-2024
Last self-enrolment date
11-August-2024
Census date
31-August-2024
Last withdraw without fail date
13-September-2024
Results released date
03-December-2024
Semester 1
Location
Hawthorn
Start and end dates
03-March-2025
01-June-2025
Last self-enrolment date
16-March-2025
Census date
31-March-2025
Last withdraw without fail date
24-April-2025
Results released date
08-July-2025

Learning outcomes

Students who successfully complete this unit will be able to:

  • Apply coherent and advanced knowledge to contribute to the strategic positioning of the organisation
  • Critically evaluate and apply appropriate cost allocation methods and cost management analysis
  • Critically analyse management accounting information to plan and control efficient use of company resources
  • Apply appropriate management accounting techniques to solve cases on a range of complex business situations, as an effective team member

Teaching methods

Hawthorn

Type Hours per week Number of weeks Total (number of hours)
Face to Face Contact (Phasing out)
Class		2.00 12 weeks 24
Unspecified Learning Activities (Phasing out)
Independent Learning		9.50 12 weeks 114
Online
Directed Online Learning and Independent Learning		1.00 12 weeks 12
TOTAL150

Swinburne Online

Type Hours per week Number of weeks Total (number of hours)
Online
Directed Online Learning and Independent Learning		12.50 12 weeks 150
TOTAL150

Assessment

Type Task Weighting ULO's
AssignmentIndividual 25 - 35% 1,2,3 
Case AnalysisGroup 20 - 30% 1,2,3,4 
ExaminationIndividual 35 - 55% 1,2,3 

Content

  • Strategic Decision-Making and Cost Concepts
  • Cost Volume Profit Analysis
  • Overhead Cost Allocation and Activity Based Costing
  • Performance Measurement and Balanced Scorecard
  • Relevant Costing & Tactical Decision Analysis
  • Budgeting
  • Flexible Budgets, Standard Costing & Variance analysis
  • Contemporary Issues

Study resources

Reading materials

A list of reading materials and/or required textbooks will be available in the Unit Outline on Canvas.