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
Session 1 (30)
On Campus
Albury-Wodonga Campus
Bathurst Campus
CSU Study Centre Melbourne
CSU Study Centre Sydney
Port Macquarie
Wagga Wagga Campus
Online
Albury-Wodonga Campus
Session 2 (60)
On Campus
CSU Study Centre Sydney
Online
Albury-Wodonga Campus
Session 3 (90)
Online
Albury-Wodonga Campus
Continuing students should consult the SAL for current offering details. Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.
Subject Information
Grading System
HD/FL
Duration
One session
School
School 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.

Prerequisites
ACC110
Subject Relationships
ACC281 Similar subject content.
Incompatable Subjects
ACC281
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.
Syllabus
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.
Contact
Current Students

For any enquiries about subject selection or course structure you will need to contact your Course Director. You can find the name and contact details for your Course Director in your offer letter or contact your School office.

Prospective Students

For further information about Charles Sturt University, or this course offering, please contact info.csu on 1800 334 733 (free call within Australia) or enquire online.

The information contained in the 2017 CSU Handbook was accurate at the date of publication: June 2018. The University reserves the right to vary the information at any time without notice.

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