Open Universities Australia 13 6736 Favourites
Open Universities Australia
  • Study online
    • Explore study online
    • Architecture & construction
    • Art & creative design
    • Business & management
    • Community services & care
    • Education & teaching
    • Engineering
    • Health & medical science
    • Humanities & social science
    • IT & computer science
    • Law & justice
    • Media & communication
    • Psychology & mental health
    • Science
    • Search all courses
    • Study types
    • Undergraduate degrees
    • Postgraduate courses
    • Pathways and pre-university
    • Single subjects
    • Short courses
    • Choosing a course
    • Help me choose a course
    • Chat with a student advisor
    • Compare courses
    • Degrees vs single subjects
  • How OUA works
  • Your studies
    • Getting started
    • Key dates
    • Minimum age requirements
    • How to enrol
    • Applying for credit
    • Study planning
    • Textbooks & study materials
    • Computer requirements
    • Exams
    • International students
    • Financial options
    • Student loans
    • Study allowances
    • Fees
    • Support
    • Getting advice
    • Study preparation
    • Disability support
    • Smarthinking
    • Special Circumstances
    • COVID-19 & Study
  • Advice
13 6736
Favourites
Sign in
  • OUA
  • Subjects

Undergraduate USA-ACG24-2021

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.

From

$1,813 $2,875

Your upfront cost: $0

International student?

Duration

13 weeks

Study method

100% online

Available loans

  • HECS-HELP
  • FEE-HELP

Assessments

Subjects may require attendance

Prior study

Required

Study terms

  • 01 Mar 2021
  • 30 Aug 2021
University of South Australia - Logo

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.

QS RANKING 2021

17

Times Higher Education Ranking 2021

23

  • 2021

Subject details

What you'll learn

At the completion of this subject 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.
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)
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.

This subject includes material covering: Management accounting information that creates value; cost terms, concepts and behaviour; product costing systems; job and process costing; overhead costs; ABC; budgeting; standard costing: material and labour; tactical decision-making; cost decision-making and product-mix; CVP analysis and product mix; working capital; organisational structures; reporting for management decision making.

Assessments

  • Continuous Assessment (20%)
  • Team Report - 1350 words and presentation (30%)
  • Invigilated Exam - 3 hours (50%)
Textbooks

Check the learning management system (LMS) of your university for textbook details.

Check the learning management system (LMS) of your university for textbook details.

Related degrees

Undergraduate USA-ACC-DEG-2021

Bachelor of Accounting

Undergraduate RMI-CPT-DEG-2021

Bachelor of Information Technology

Tell us a little about yourself

Open Universities Australia
Facebook Twitter Instagram LinkedIn YouTube
  • Contact us
  • About us
  • OUA Blog
  • Media centre
  • Partnerships
  • Universities
  • Your career
  • FAQ and glossary
  • Work with us
  • Courses
  • MBA online
  • COVID-19 and study
  • Partner Hub
  • Open2Study

Open Universities Australia is a not-for-profit organisation.
© Open Universities Australia 2021. All rights reserved.

  • Cookies
  • Copyright
  • Disclaimer
  • Privacy
  • Terms of use
  • Site map