• Offered by Research School of Accounting & Business Info Syst
  • ANU College ANU College of Business and Economics
  • Classification Specialist
    Transitional
  • Course subject Business
  • Areas of interest Accounting, Commerce
  • Academic career PGRD
  • Course convener
    • Dr Masoud Azizkhani
    • Dr Rebecca Tan
    • Dr Yangxin Yu
  • Mode of delivery In Person
  • Offered in First Semester 2015
    Second Semester 2015
    See Future Offerings

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:

  • learn important fundamentals and tools of management accounting, including technical aspects of cost accounting and behavioural responses to management accounting information;

  • examine links between management accounting and decision making, planning and control;

  • understand the relationship between management accounting and performance management; consider the relationship between management accounting and strategy; and

  • 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:

1. analyse and provide recommendations to improve the operations of organisations through the application of management accounting techniques;

2. know how to apply techniques associated with costing systems, cost management systems, budgeting systems and performance measurement systems;

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

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

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

6. understand 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

  • Tutorial Quizzes 10%
  • Mid-semester Exam 20%
  • Group Assignment 15%
  • Final Exam 55%

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

To enrol in this course you must have completed BUSN7008 and you are not able to enrol in this course if you have previously completed BUSN2011.

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:
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
Domestic fee paying students
Year Fee
2015 $3414
International fee paying students
Year Fee
2015 $4350
Note: Please note that fee information is for current year only.

Offerings, Dates and Class Summary Links

The list of offerings for future years is indicative only.
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
1844 16 Feb 2015 06 Mar 2015 31 Mar 2015 29 May 2015 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
1821 20 Jul 2015 07 Aug 2015 31 Aug 2015 30 Oct 2015 In Person N/A

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