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Research School of Accounting · ANU College of Business and Economics
This course provides students with an appreciation of management accounting concepts related to decision-making, planning and control. The course introduces a range of management accounting tools, including job and process costing, activity based costing, budgeting and variance analysis, and the balanced scorecard. The course also introduces the application of management accounting tools for the purpose of pricing, cost allocation, budgetary control, and performance evaluation. Students will learn how to assess these through cost-benefit analysis.
Typical assessment may include, but is not restricted to, class participation, assignment(s), quizzes and examination(s) as appropriate to assess the learning outcomes of the course
Learning outcomes 1, 2, 3, 4, 5
Team work activity. Further details, including % value, will be made available via the Class Summary.
Learning outcomes 5
Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include 3 hours per week in class and at least 7 hours a week on average (including non-teaching weeks) on course reading, research, writing and assignment work.
Information about the prescribed textbook (if any) will be made available via the Class Summary.