ACC293 Management Accounting for Sustainable Decision Making (8)

This subject examines financial and other information accountants provide for managers to use within organisations to make decisions and to understand and communicate the impact of cultural and international dimensions on management accounting practice. 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 in order to achieve world-class performance. Areas and issues covered include: understanding various types of cost methodologies, spreadsheet modelling, budgeting methodologies,  responsibility accounting, the international dimensions of management accounting and a range of quantitative and qualitative performance measurement methodologies.


No offerings have been identified for this subject in 2021.

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



One session


School of Accounting and Finance

Enrolment Restrictions

Not available to students who have completed ACC210 and ACC200



Subject Relationships

ACC210 Overlapping Content

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 sustainable 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.


This subject will cover the following topics:
  • 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 information contained in the CSU Handbook was accurate at the date of publication: May 2021. The University reserves the right to vary the information at any time without notice.