Cost Management Systems - 2016

Unit summary

ACG25

  • Level of Study: Undergraduate Level 2
  • Study load: 0.125 EFTSL
  • Delivery method: Web Dependent
  • Prerequisites: Yes
  • Duration: 13 weeks
  • Government loans available: FEE-HELP, HECS-HELP
  • Availability for 2016: SP3 , SP4
  • Assessment: Assessments - Continuous Assessment (15%) , Case Study - 2000 words (25%) - Learn more

Unit provided by

or
2016 Fees
AUD$
Domestic 1,305.00
HECS 1,305.00
International 1,555.00

To enable students to understand the cost management environment and apply basic cost management principles.

Cost estimation; the relationship between costing techniques and cost management; responsibility centres; allocation support and common costs and revenue; conventional performance evaluation methods; capacity costing and management; contemporary performance evaluation techniques; pricing; customer profitability; managing suppliers, quality and inventory; evaluating capital expenditure; social and environmental management; capacity management; customer profitability analysis.

At the completion of this unit students will be able to:

  1. discuss the need for variations in the design of management information systems in applying these basic principles
  2. identify the changing market and operational environments in which business operate today
  3.  explain the concept of strategic cost management
  4. identify the application of cost management principles to enhance the achievement of strategic objectives.
  • Assessments — Continuous Assessment (15%)
  • Case Study — 2000 words (25%)
  • Invigilated Exam — 3 hours (60%)
For more information on invigilated exams see Exams and results

Mandatory prerequisites

You must have successfully completed the following unit(s) before starting this unit:

If you have completed equivalent study at another university, please contact a Student Advisor for advice.

Mandatory conditional prerequisites

You must either have successfully completed the following unit(s) before starting this unit, or currently be enrolled in the following unit(s) in a prior study period; or enrol in the following unit(s) to study prior to this unit:

Please note that your enrolment in this unit is conditional on successful completion of these prerequisite unit(s). If you study the prerequisite unit(s) in the study period immediately prior to studying this unit, your result for the prerequisite unit(s) will not be finalised prior to the close of enrolment. In this situation, should you not complete your prerequisite unit(s) successfully you should not continue with your enrolment in this unit. If you are currently enrolled in the prerequisite unit(s) and believe you may not complete these all successfully, it is your responsibility to reschedule your study of this unit to give you time to re-attempt the prerequisite unit(s).

If you have completed equivalent study at another university, please contact a Student Advisor for advice.

  • Broadband access
  • Other special requirement — Students will require Windows Vista, Windows 7 or higher. UniSA does not support Windows XP.

This unit addresses the following topics.

NumberTopic
1Introduction to Management Accounting Concepts
2How Costs Behave
3Capital Budgeting
4Cost Management, Capacity Costing and Capacity Management
5Pricing Decisions and Customer Profitability
6Allocation of Support Costs
7Inventory Management
8Measuring and Reporting Sustainability
9Strategy
10Strategy - Strategic Profitability Analysis

This unit is delivered using the following methods and materials:

Instructional Methods

  • Discussion Forum/Discussion Board
  • Online Quizzes/Tests
  • Web links

Online materials

  • Online Assessment
  • Printable format materials
  • Resources and Links

This unit is an approved elective in the following courses:

This unit may be eligible for credit towards other courses:

  1. Many undergraduate courses on offer through OUA include 'open elective' where any OUA unit can be credited to the course. You need to check the Award Requirements on the course page for the number of allowed open electives and any level limitations.
  2. In other cases, the content of this unit might be relevant to a course on offer through OUA or elsewhere. In order to receive credit for this unit in the course you will need to supply the provider institution with a copy of the Unit Profile in the approved format, which you can download here. Note that the Unit Profile is set at the start of the year, and if textbooks change this may not match the Co-Op textbook list.

Textbooks are subject to change within the academic year. Students are advised to purchase their books no earlier than one to two months before the start of a unit.

Click on the titles of the listed books below to find out more:

Required textbooks

  • Cost Management Systems ACCT2013, ACG25 (Custom

    By:Horngren

    ISBN: 9781488614972

    Format:Print

    Supplier:Go to The Co-op Bookshop


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