Undergraduate USA-ACG24-2018

Management Accounting

Discover the key part management accounting plays in the organisational planning and decision-making process.

Calculate product costs using different techniques. Produce financial analysis documents. Manage pricing, product mixes and working capital.

2018
2019

Duration

13 weeks

Student rating

3.26

Study method

Online and other materials

Available loans

FEE-HELP
HECS-HELP

Assessments

Subjects may require attendance

Prior study

Required

Study terms

27 Aug 2018
25 Feb 2019
26 Aug 2019

The University of South Australia, UniSA, is ranked in the top 10 universities nationally and amongst the very best young universities in the world. They offer over 200 world-class degrees that are informed by industry and delivered with a highly practical approach to teaching and learning. In fact, they are South Australia’s number one university for graduate careers. They are a valuable partner with Open Universities Australia.

University ranking

16.0

You are currently viewing the 2018 version of this course. Change to 2019

Subject details

What you'll learn

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

Explain the roles of management accounting in planning, control and decision-making.
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.
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.
Develop budgets and long-term financial plans.
Evaluate types of organisational structures including concepts for responsibility accounting, authority delegation and control.

Topics covered

- Management Accounting in Context and Costing Terms
- Inventory costing and Cost Behaviours
- Cost-Volume-Profit Analysis
- Product and service costing - Job Costing
- Product and service costing - Process Costing
- Activity based costing and activity based management
- Decision marking and relevant information and Working Capital
- Pricing Decisions and Customer Profitability Analysis
- Master budget and responsibility accounting (Cash Budgets)
Study resources
- Instructional methods
  - Discussion forum/Discussion Board
  - Online assignment submission
- Online materials
  - Resources and Links
  - Printable format materials

Entry requirements

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

USA-ACG11-Accounting for Business

Special requirements

No special requirements

Description

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.

Assessments

Continuous Assessment (25%)
Essay 1200 words (25%)
Invigilated Exam - 2 hours (50%)

Textbooks

Textbook information is pending.

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