Management Accounting (6375.4)

Availability

Unit Outlines

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• UC College Trimester 3, 2018, ON-CAMPUS, UCC-BRUCE (190516) - View
• Semester 2, 2018, ON-CAMPUS, TQB-SB (179288) - View
• Semester 2, 2018, ON-CAMPUS, GBCA-MELB (179289) - View
• Semester 2, 2018, ON-CAMPUS, BRUCE (179287) - View
• UC College Trimester 2, 2018, ON-CAMPUS, UCC-BRUCE (189930) - View
• Semester 2, 2017, ON-CAMPUS, TQB-SB (167715) - View
• Semester 2, 2017, ON-CAMPUS, GBCA-MELB (171361) - View
• Semester 2, 2017, ON-CAMPUS, BRUCE (167714) - View
• UC Term 3, 2017, ON-CAMPUS, HKBU (173473) - View
• UC Term 2, 2017, ON-CAMPUS, HKBU (173584) - View
• Semester 2, 2016, ON-CAMPUS, UC-MELB (151959) - View
• Semester 2, 2016, ON-CAMPUS, TQB-SB (155286) - View
• Semester 2, 2016, ON-CAMPUS, BRUCE (151960) - View
• UC Term 3, 2016, INTENSIVE, HKBU (155288) - View
• UC Term 4, 2015, INTENSIVE, HKBU (143597) - View
• Semester 2, 2015, ON-CAMPUS, BRUCE (140767) - View
• UC Term 2, 2015, INTENSIVE, HKBU (143595) - View

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Syllabus

The unit builds on some concepts and techniques of management accounting introduced in Accounting For Managers. The focus of this unit is how accounting is used internally within organisations. The unit covers the fundamental concepts and tools used by accountants to provide information for management planning and control, and to identify and measure the cost of products and services for performance reporting purposes. Ethical issues related to management accounting profession and practices are embedded throughout the unit.

Learning Outcomes

Students who successfully complete this unit 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. Demonstrate basic cost concepts, interpret and apply costing and cost allocation approaches under 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

Prerequisites

None