No offerings have been identified for this subject in 2016

ACC281 Management Accounting A (8)


Examines the way in which accountants provide financial and other information for managers to use within organisations. Focuses on the design and operation of product costing systems, on the design and operation of accounting control systems, and on contemporary management interventions to achieve world-class performance. Topics include computer financial modelling, job costing, process costing, Activity Based Costing (ABC), JIT cost allocation issues, joint costing, budgeting, variance analysis, responsibility accounting, performance measurement, theory of constraints, kaizen, business process re-engineering, economic value, balanced scorecard and international dimensions of management accounting.

+ Subject Availability Modes and Location

Continuing students should consult the SAL for current offering details prior to contacting their course coordinator: ACC281
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

Bachelor of Business Studies students only. Not available to students who have completed ACC210.
Prerequisite(s)Incompatible subject(s)Related subject(s)
ACC110ACC210 ACC210 This subject is identical to ACC210, except for mode of delivery and method of assessment

Learning Outcomes

Upon successful completion of this subject, students should:
- be able to demonstrate technical, computational, and analytical skills associated with the design and operation of product costing and accounting control systems;
- be able to describe issues associated with contemporary performance measurement;
- be able to use computer spreadsheets as an aid to product costing, budgeting and performance evaluation;
- be able to communicate effectively in designing reports for management;
- be able to describe cultural and international dimensions of management accounting.


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 costs. Alternative costing systems: variable costing, JIT costing, ABC, throughput 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, ROI, RI and EVA performance measures. Multiple performance measures: characteristics of performance measures, use of accounting controls in performance evaluation, contemporary management practices, business process reengineering, total quality management, continuous improvement, benchmarking, costs of quality, time, productivity, flexibility, innovation, the balanced scorecard, application of management accounting tools in 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.