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.
School of Accounting and Finance
Not available to students who have completed ACC281 or RMBU2640. Note that completion of RMBU1645 satisfies the prerequisite for this subject.
ACC281 Similar subject content.
The information contained in the CSU Handbook was accurate at the date of publication: May 2019. The University reserves the right to vary the information at any time without notice.