This course provides students with an appreciation of the increasingly important management accounting issues of organisational cost management, management control systems and managerial decision making. The course extends on control and performance measurement by exploring advanced technical issues of cost management and management accounting control systems within a broader social and organisational context. Specifically, this course explores management accounting techniques for cost management, including life-cycle costing and the theory of constraints; develops an appreciation of the forms, benefits and limitations of management accounting systems; explores the issues surrounding managerial decision making; and examines behavioural consequences of the implementation of management accounting systems in organisations.
Learning Outcomes
Upon successful completion, students will have the knowledge and skills to:
- Critically analyse and provide recommendations to improve organisational cost management practices through the application of alternative management accounting techniques;
- Critically analyse and evaluate current management accounting techniques and practices in their organisational context;
- Demonstrate mastery of the organisational, social and environmental context of management accounting;
- Evaluate management accounting control systems design and implementation in organisations;
- Learn within teams — to co-operate with team members, to assume leadership and to manage differences and conflicts;
- Evaluate complex ideas and tolerate ambiguity in managerial and organisational problem-solving.
Other Information
For 2023, BUSN6003 is offered instead of BUSN8003. BUSN6003 is equivalent to BUSN8003.
Indicative Assessment
- Typical assessment may include, but is not restricted to, class participation, assignment(s), quizzes and examination(s) as appropriate to assess the learning outcomes of the course (100) [LO 1,2,3,4,5,6]
- Team work activity. Further details, including % value, will be made available via the Class Summary. (0) [LO 5]
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.
Inherent Requirements
Not applicable
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 |
|---|---|---|
| 2023 | $4560 | Standard Rate |
| 2023 | $3600 |
Grandfathered Rate*
*continuing students in nominated programs only. See fee website |
- International fee paying students
| Year | Fee |
|---|---|
| 2023 | $5820 |
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 |
|---|---|---|---|---|---|---|
| 2560 | 17 Feb 2025 | 24 Feb 2025 | 31 Mar 2025 | 23 May 2025 | 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 |
|---|---|---|---|---|---|---|
| 7518 | 21 Jul 2025 | 28 Jul 2025 | 31 Aug 2025 | 24 Oct 2025 | In Person | N/A |
