ACC210 Management Accounting (8)


This subject examines the way in which accountants provide financial and other information for managers to use within organisations. It focuses on the design and operation of product costing systems, on the design and operation of accounting control systems, and on contemporary international accounting and management interventions to drive organisational value and to achieve world-class performance. Areas and issues covered  include understanding various types of costs, overhead cost allocation issues and methodologies, spreadsheet modelling, job costing, process costing, Activity Based Costing (ABC), Just-in-Time (JIT) cost allocation issues, absorption, variable, joint and operation costing, various budgeting methodologies, standard costing, variance analysis, responsibility accounting, the  international dimensions of management accounting and a range of quantitative and qualitative performance measurement methodologies.

+ Subject Availability Modes and Location

Session 1
InternalAlbury-Wodonga Campus
InternalBathurst Campus
InternalCSU Study Centre Melbourne
InternalCSU Study Centre Sydney
InternalPort Macquarie
InternalWagga Wagga Campus
DistanceAlbury-Wodonga Campus
Session 2
InternalCSU Study Centre Sydney
DistanceAlbury-Wodonga Campus
Session 3
DistanceAlbury-Wodonga Campus
Continuing students should consult the SAL for current offering details: ACC210
Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.

Subject information

Duration Grading System School:
One sessionHD/FLSchool of Accounting and Finance

Enrolment restrictions

Not available to students who have completed ACC281 or RMBU2640. Note that completion of RMBU1645 satisfies the prerequisite for this subject.
Prerequisite(s)Incompatible subject(s)

Learning Outcomes

Upon successful completion of this subject, students should:
  • be able to apply technical, computational, and analytical skills to the design and operation of product costing and management accounting control systems;
  • be able to exercise critical thinking and judgement in identifying and solving management accounting problems.
  • be able to review, critically analyse and communicate knowledge of contemporary issues around qualitative and quantitative cost performance measurement.
  • be able to efficiently and effectively use computer spreadsheets as an aid to product costing, budgeting and performance evaluation; and
  • be able to understand and communicate the impact of cultural and international dimensions on management accounting practice.


The subject will cover the following topics:
  • management accounting functions, terms and cost flows;
  • accounting for and control of materials, labour and overhead costs;
  • activity based costing for more accurate tracing of overhead costs;
  • traditional costing systems: job costing, process costing, operation costing, joint costs, and standard costing systems;
  • alternative costing systems: variable costing, absorption costing, and Just-in-Time (JIT) costing;
  • feedforward control: comprehensive budgeting;
  • feedback control: theories of motivation, budgetary participation, flexible budgets, and standard cost variances;
  • responsibility accounting and accounting controls: organisation structure, responsibility accounting, decentralised organisations, various alternative quantitative and qualitative performance measures; and
  • application of management accounting tools in an international setting.


The information contained in the 2016 CSU Handbook was accurate at the date of publication: 06 September 2016. The University reserves the right to vary the information at any time without notice.