• Offered by Research School of Accounting
  • 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
  • Mode of delivery In Person
  • Offered in First Semester 2016
    Second Semester 2016
    See Future Offerings

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:

Upon successful completion of this course students will be able to:
1. critically analyse and provide recommendations to improve the operations of organisations through the application of management accounting techniques;
2. demonstrate mastery of costing systems, cost management systems, budgeting systems and performance measurement systems
3. demonstrate the need for a balance between financial and non-financial information in decision making, control and performance evaluation applications of management accounting;
4. evaluate the costs and benefits of different conventional and contemporary costing systems;
5. learn independently and to demonstrate high level personal autonomy and accountability;
6. learn within teams - to co-operate with team members, to assume leadership and to manage differences and conflicts; and
7. evaluate complex ideas 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

Typical assessment may include, but not restricted to, class participation, assignment(s), quizzes and examination(s).

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
2016 $3660
International fee paying students
Year Fee
2016 $4878
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
2778 15 Feb 2016 26 Feb 2016 31 Mar 2016 27 May 2016 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
7745 18 Jul 2016 29 Jul 2016 31 Aug 2016 28 Oct 2016 In Person N/A

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