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Management Accounting (11213.1)

Level: Intermediate Unit Level
Credit Points: 3
HECS Bands: 2, 3
Faculty: Faculty of Business, Government & Law
Discipline: School of Information Systems & Accounting


Unit Outlines

To view your Unit Outline, click View to log in to MyUC and access this information, or visit your unit's online teaching site.

  • UC College Trimester 3, 2019, ON-CAMPUS, UCC-BRUCE (192496) - View
  • Global Pathways Program Semester 2, 2019, ON-CAMPUS, SVKM (192566) - View
  • Semester 2, 2019, ON-CAMPUS, GBCA-MELB (184627) - View
  • Semester 2, 2019, ON-CAMPUS, BRUCE (184626) - View
  • UC College Trimester 1, 2019, ON-CAMPUS, UCC-BRUCE (191975) - View

If a link to your Unit Outline is not displayed, please check back later. Unit Outlines are generally published by Week One of the relevant teaching period.


The unit covers the fundamental concepts and tools used by accountants to provide information for management planning and control, as well as identify and measure the cost of products and services for performance reporting purposes.

The focus of this unit is how accounting is used within organisations and developing the technical competence necessary for students to understand the role of cost information in organisational decision making. Ethical issues related to management accounting profession and practices are embedded throughout the unit.

Learning Outcomes

After successful completion of this unit, students will be able to:

1. Explain the role of management accounting in organisations;

2. Apply cost behaviour, estimate cost functions and demonstrate an understanding of issues that arise in estimating costs in practice;

3. Interpret and apply fundamental cost concepts, costing methods and cost allocation approaches in a variety of decision making settings;

4. Explain and apply a range of management accounting techniques including flexible budgeting, transfer pricing and cost-management approaches to a variety of decision making contexts, including in a decentralised organisation; and

5. Explain and apply different approaches to pricing of products.

Assessment Items

Contact Hours

Three hours of a 2 hour lecture and 1 hour tutorial of problem based learning activities on-campus per week.


11009 Business Decision Making



Assumed Knowledge

Basic Mathematics

Incompatible Units

6253 Management Accounting PG

Equivalent Units

6375 Management Accounting

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