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Research School of Accounting · ANU College of Business and Economics
This course provides students with an understanding of management accounting concepts related to the management functions of planning, control, and decision making. The course covers management accounting fundamentals and introduces a range of management accounting tools, including job and process costing, variance analysis, activity based costing and the balanced scorecard, as well as behavioural responses to management accounting information. Students are introduced to the application of management accounting tools for pricing, budgetary control, cost allocation and performance evaluation as well as new developments in management accounting knowledge and techniques and how to assess these through cost-benefit analysis.
Typical assessment may include, but not restricted to, class participation, assignment(s), quizzes and examination(s).
Learning outcomes 1, 2, 3, 4, 5, 6, 7
Team-based assignment
Learning outcomes 6
Students are expected to commit 130 hours of work in completing this course. This includes time spent in scheduled classes and self-directed study time.
Information about the prescribed textbook (if any) will be made available via the Class Summary.