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Management Accounting (11213.2)

Level: Level 2 - Undergraduate Intermediate Unit
Credit Points: 3
HECS Bands: 2, 3
Faculty: Faculty of Business, Government & Law
Discipline: Canberra Business School


Possible changes to your unit's learning activities and assessment items

For the remainder of 2020, resulting from Australian Government's directives requiring physical distancing and restrictions on movement because of the COVID-19 pandemic, any exams that are required for assessment in a unit will be online exams. Online exams may also use online proctoring to help assure the academic integrity of those exams. Please contact your unit convener with any questions.

While the University has made efforts to ensure that Unit Outlines reflect a unit’s learning activities and assessment items, any changes to Australian Government directives because of the COVID-19 pandemic may require changes to these during the semester to ensure the safety and well being of students and staff. These changes will not be updated in the published unit outline, but will be communicated to you via your unit’s UCLearn(Canvas) teaching site. Any changes made will continue to meet the unit’s learning outcomes, as described in the Unit Outline.

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.

  • Global Pathways Program Semester 2, 2020, ON-CAMPUS, SVKM (197590) - View
  • Semester 2, 2020, ON-CAMPUS, GBCA-MELB (197593) - View
  • Semester 2, 2020, ON-CAMPUS, BRUCE (197592) - View
  • 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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