• Offered by Research School of Accounting
  • ANU College ANU College of Business and Economics
  • Course subject Business
  • Areas of interest Accounting
  • Academic career Undergraduate
  • Course convener
    • Dr Rebecca Tan
  • Mode of delivery In Person
  • Offered in First Semester 2018
    Second Semester 2018
    See Future Offerings

This course provides students with an appreciation of management accounting concepts related to the management functions of decision-making, planning and control. The course introduces a range of management accounting tools, including job and process costing, variance analysis, activity based costing and the balanced scorecard. 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 of this course students will be able to:

1. be familiar with a range of management accounting tools, including: variance analysis; contribution margin analysis; activity analysis; cost estimation using regression analysis;

2. know how to apply management accounting tools for the following purposes: budgetary control; pricing; cost allocation; performance evaluation;

3. appraise the costs and benefits of different conventional and modern costing systems (e.g., absorption and variable costing, standard costing, activity-based costing);

4. appreciate the need for a balance between financial and non-financial information in decision making, control and performance evaluation applications of management accounting;

5. learn within teams to co-operate with team members, to assume leadership and to manage differences and conflicts. 

Other Information

See the course outline on the College courses page. Outlines are uploaded as they become available. 

Indicative Assessment

  • Tutorial Participation 10%
  • Team Case Study 10%
  • Mid-semester Exam 20%
  • Final Exam 60%

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 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.

Requisite and Incompatibility

To enrol in this course you must have completed BUSN1002

Prescribed Texts

Students are expected to have previewed the relevant reading(s) prior to each lecture. There  are other texts for an alternative coverage of the material.

Majors

Minors

Fees

Tuition fees are for the academic year indicated at the top of the page.  

If you are a domestic graduate coursework or international student you will be required to pay tuition fees. Tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found at Fees.

Student Contribution Band:
Band 3
Unit value:
6 units

If you are an undergraduate student and 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). You can find your student contribution amount for each course 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
Note: Please note that fee information is for current year only.

Offerings and Dates

The list of offerings for future years is indicative only

First Semester

Class number Class start date Last day to enrol Census date Class end date Mode Of Delivery
2619 19 Feb 2018 26 Feb 2018 31 Mar 2018 25 May 2018 In Person

Second Semester

Class number Class start date Last day to enrol Census date Class end date Mode Of Delivery
7587 23 Jul 2018 30 Jul 2018 31 Aug 2018 26 Oct 2018 In Person

Responsible Officer: Registrar, Student Administration / Page Contact: Website Administrator / Frequently Asked Questions