Management Accounting - 2017

Unit summary


  • 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 2017: SP1 , SP3
  • Availability for 2018: SP1 , SP3
  • Assessment: Assessments - Continuous Assessment (25%) , Assignment - Essay 1500 words (25%) - Learn more

Unit provided by

2017 Fees
Domestic 1,324.00
HECS 1,324.00
International 1,575.00

To provide students with an overview of how management accounting information plays a critical role in organisational planning, controlling, decision-making and learning and to equip students with the conceptual and practical understanding necessary to use and interpret management accounting information.

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

  1. Explain the roles of management accounting in planning, control and decision-making.
  2. Explain the differences between the various costing systems used by organisations for control, planning and decision-making and be able to calculate product costs using conventional and contemporary approaches to costing.
  3. Identify the information needs of and produce financial analyses and reports to support management analysis of and decisions on costing, cost estimation, pricing, profitability analysis, product mix, working capital and outsourcing.
  4. Develop budgets and long-term financial plans.
  5. Evaluate types of organisational structures including concepts for responsibility accounting, authority delegation and control.
  • Assessments — Continuous Assessment (25%)
  • Assignment — Essay 1500 words (25%)
  • Invigilated Exam — 2 hours (50%)
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.

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

This unit addresses the following topics.

1Management Accounting in Context and Costing Terms
2Inventory costing and Cost Behaviours
3Cost-Volume-Profit Analysis
4Product and service costing - Job Costing
5Product and service costing - Process Costing
6Activity based costing and activity based management
7Decision marking and relevant information and Working Capital
8Pricing Decisions and Customer Profitability Analysis
9Master budget and responsibility accounting (Cash Budgets)

This unit is delivered using the following methods and materials:

Instructional Methods

  • Discussion Forum/Discussion Board
  • Online assignment submission
  • Virtual Classroom
  • Web links

Online materials

  • Printable format materials
  • Resources and Links

This unit is a core requirement in the following courses:

This unit is part of a major, minor, stream or specialisation 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

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