Management Accounting
UndergraduateUSA-ACG242021
Course information for 2021 intake
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.
Enrolments for this course are closed, but you may have other options to start studying now. Book a consultation to learn more.
- Study method
- 100% online
- Assessments
- Subject may require attendance
- Entry requirements
- Prior study needed
- Duration
- 13 weeks
- Loan available
- HECS-HELP and FEE-HELP available
Management Accounting
About this subject
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.
- 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)
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.
- Continuous Assessment (20%)
- Team Report - 1350 words and presentation (30%)
- Invigilated Exam - 3 hours (50%)
For textbook details check your university's handbook, website or learning management system (LMS).
The University of South Australia (UniSA) is ranked as one of the best young universities in the world, and is the number one university in Australia for graduate employability. UniSA offers over 200 world-class degrees that are informed by industry and delivered with a highly practical approach to teaching and learning, and is a valuable partner with Open Universities Australia.
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Entry requirements
Prior study
You must have successfully completed the following subject(s) before starting this subject:
USA-ACG11-Accounting for Business (no longer available)
Additional requirements
No additional requirements
Study load
- 0.125 EFTSL
- This is in the range of 10 to 12 hours of study each week.
Equivalent full time study load (EFTSL) is one way to calculate your study load. One (1.0) EFTSL is equivalent to a full-time study load for one year.
Find out more information on Commonwealth Loans to understand what this means to your eligibility for financial support.
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