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Overview

Introduction to management accounting. Topics include: basic terms and concepts, classification and behaviour of costs, recording product cost transactions for manufacturing firms, joint and by-product spoilage and waste, apportioning joint costs for multiple products, activity-based costing and information for management decisions.

Offerings

S1-01-PENINSULA-ON-CAMPUS

S1-FF-PENINSULA-FLEXIBLE

Contacts

Chief Examiner(s)

Dr John Ko

Learning outcomes

On successful completion of this unit, you should be able to:
1.

describe cost behaviour under different assumptions

2.

compare systems designed to provide relevant and timely information to managers for resource management and allocation decisions

3.

apply conventional and contemporary cost management techniques used in manufacturing and service industries

4.

explain the benefits and limitations of contemporary cost management techniques

5.

apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with cost information for decision making and demonstrate in individual summative assessment tasks the acquisition of a comprehensive understanding of the topics covered by ACB2220.

Assessment summary

Within semester assessment: 50% + Examination: 50%

This unit contains a hurdle requirement that you must achieve to be able to pass the unit. The consequence of not achieving a hurdle requirement is a fail grade (NH) and a maximum mark of 45 for the unit.

Workload requirements

Workload