This course provides students with an appreciation of management accounting concepts related to the management functions of planning, control, and decision making. The course introduces a number of management accounting tools and quantitative techniques that can be used to analyse how business processes consume resources, create value for a firm and its customers, and how this value may be enhanced through activity and process improvement. During this course students should:
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learn important fundamentals and tools of management accounting, including technical aspects of cost accounting and behavioural responses to management accounting information;
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examine links between management accounting and decision making, planning and control;
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understand the relationship between management accounting and performance management; consider the relationship between management accounting and strategy; and
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learn to be open to 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:
Upon successful completion of this course students will be able to:
- analyse and provide recommendations to improve the operations of organisations through the application of management accounting techniques;
- apply techniques associated with costing systems, cost management systems, budgeting systems and performance measurement systems
- appreciate the need for a balance between financial and non-financial information in decision making, control and performance evaluation applications of management accounting;
- learn independently and to assume responsibility for the learning process;
- learn within teams - to co-operate with team members, to assume leadership and to manage differences and conflicts; and
- tolerate ambiguity in managerial and organisational problem-solving
Other Information
See the course outline on the College courses page. Outlines are uploaded as they become available.
Indicative Assessment
- Quizzes - 10%
- Group Assignment - 15%
- Mid-semester Examination 25%
- Final Examination 50%
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, writing and assignment work.
Requisite and Incompatibility
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. Students continuing in their current program of study will have their tuition fees indexed annually from the year in which you commenced your program. Further information for domestic and international students about tuition and other fees can be found at Fees.
- Student Contribution 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 |
Course fees
- Domestic fee paying students
| Year | Fee | Description |
|---|---|---|
| 1994-2003 | $2922 | |
| 2014 | $3246 | |
| 2013 | $3240 | |
| 2012 | $3240 | |
| 2011 | $3240 | |
| 2010 | $3240 | |
| 2009 | $3240 | |
| 2008 | $3240 | |
| 2007 | $3240 | |
| 2006 | $3240 | |
| 2005 | $3234 | |
| 2004 | $3234 |
- International fee paying students
| Year | Fee |
|---|---|
| 1994-2003 | $2922 |
| 2014 | $3948 |
| 2013 | $3942 |
| 2012 | $3942 |
| 2011 | $3942 |
| 2010 | $3942 |
| 2009 | $3618 |
| 2008 | $3618 |
| 2007 | $3618 |
| 2006 | $3534 |
| 2005 | $3234 |
| 2004 | $3234 |
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 |
|---|---|---|---|---|---|---|
| 3365 | 17 Feb 2014 | 07 Mar 2014 | 31 Mar 2014 | 30 May 2014 | In Person | N/A |
Second Semester
| Class number | Class start date | Last day to enrol | Census date | Class end date | Mode Of Delivery | Class Summary |
|---|---|---|---|---|---|---|
| 7361 | 21 Jul 2014 | 08 Aug 2014 | 31 Aug 2014 | 30 Oct 2014 | In Person | N/A |