This course provides students with an understanding of management accounting concepts related to the management functions of planning, control, and decision making. The course covers management accounting fundamentals and introduces a range of management accounting tools, including job and process costing, variance analysis, activity based costing and the balanced scorecard, as well as behavioural responses to management accounting information. Students are introduced to the application of management accounting tools for pricing, budgetary control, cost allocation and performance evaluation as well as new developments in management accounting knowledge and techniques and how to assess these through cost-benefit analysis.
Learning Outcomes
Upon successful completion, students will have the knowledge and skills to:
- critically analyse and provide recommendations to improve the operations of organisations through the application of management accounting techniques;
- demonstrate mastery of costing systems, cost management systems, budgeting systems and performance measurement systems
- demonstrate the need for a balance between financial and non-financial information in decision making, control and performance evaluation applications of management accounting;
- evaluate the costs and benefits of different conventional and contemporary costing systems;
- learn independently and to demonstrate high level personal autonomy and accountability;
- learn within teams - to co-operate with team members, to assume leadership and to manage differences and conflicts; and
- evaluate complex ideas and tolerate ambiguity in managerial and organisational problem-solving
Other Information
Indicative Assessment
- Typical assessment may include, but not restricted to, class participation, assignment(s), quizzes and examination(s). (100) [LO 1,2,3,4,5,6,7]
- Team-based assignment (0) [LO 6]
The ANU uses Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. While the use of Turnitin is not mandatory, the ANU highly recommends Turnitin is used by both teaching staff and students. For additional information regarding Turnitin please visit the ANU Online website.
Workload
Students are expected to commit 130 hours of work in completing this course. This includes time spent in scheduled classes and self-directed study time.
Requisite and Incompatibility
Prescribed Texts
Information about the prescribed textbook (if any) will be made available via the Class Summary.
Fees
Tuition fees are for the academic year indicated at the top of the page.
Commonwealth Support (CSP) Students
If you have been offered a Commonwealth supported place, your fees are set by the Australian Government for each course. At ANU 1 EFTSL is 48 units (normally 8 x 6-unit courses). More information about your student contribution amount for each course at Fees.
- Student Contribution Band:
- 34
- Unit value:
- 6 units
If you are a domestic graduate coursework student with a Domestic Tuition Fee (DTF) place or international student you will be required to pay course tuition fees (see below). Course tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found at Fees.
Where there is a unit range displayed for this course, not all unit options below may be available.
| Units | EFTSL |
|---|---|
| 6.00 | 0.12500 |
Course fees
- Domestic fee paying students
| Year | Fee | Description |
|---|---|---|
| 2025 | $5280 | Standard Rate |
| 2025 | $3840 |
Grandfathered Rate*
*continuing students in nominated programs only. See fee website |
- International fee paying students
| Year | Fee |
|---|---|
| 2025 | $6720 |
Offerings, Dates and Class Summary Links
ANU utilises MyTimetable to enable students to view the timetable for their enrolled courses, browse, then self-allocate to small teaching activities / tutorials so they can better plan their time. Find out more on the Timetable webpage.
Class summaries, if available, can be accessed by clicking on the View link for the relevant class number.
First Semester
| Class number | Class start date | Last day to enrol | Census date | Class end date | Mode Of Delivery | Class Summary |
|---|---|---|---|---|---|---|
| 2160 | 17 Feb 2025 | 24 Feb 2025 | 31 Mar 2025 | 23 May 2025 | In Person | View |
Second Semester
| Class number | Class start date | Last day to enrol | Census date | Class end date | Mode Of Delivery | Class Summary |
|---|---|---|---|---|---|---|
| 7151 | 21 Jul 2025 | 28 Jul 2025 | 31 Aug 2025 | 24 Oct 2025 | In Person | N/A |