ACC380 Management Accounting B (8)

Emphasises the role of management accounting in decision making, particularly in providing information and analysis to support strategic management activity. The focus is on evaluating existing competitive strategies, developing new strategies, and monitoring and assessing progress towards chosen strategies. Seeks to assist those involved in organisational decision-making by providing models which can be used in understanding, structuring and resolving problems.

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

Bachelor of Business Studies Students only. Not available to students who have completed ACC310.


( ACC210 or ACC281 ) and ( QBM117 or ACC123 )

Subject Relationships

ACC310 This subject is identical to ACC310, except for mode of delivery and method of assessment

Incompatible Subjects


Learning Outcomes

Upon successful completion of this subject, students should:
  • be able to assess problem situations, the factors involved in decision making generally, and in strategic managerial decision making in particular;
  • be able to analyse strategic problems and recommend appropriate strategies;
  • be able to discuss the process of strategic analysis, and demonstrate skill in using relevant techniques to analyse firm and competitor strategies;
  • be able to engage in product and profit planning;
  • be able to develop computer spreadsheet models for financial planning and to aid in decision analysis;
  • be able to work both individually and in cooperative team environments for learning, and collaborate in business problemsolving and decisionmaking exercises;
  • be able to discuss the internationalisation of management accounting, including the nature and implications of global competitiveness, management accounting in multinational organisations, and the cultural impact of management accounting.


This subject will cover the following topics:

Strategic management accounting and choice processes in an international context. Decision making under conditions of uncertainty. Decision analysis, the expected value of perfect information (EVPI), and multi-dimensional decision making. Simulation for complex decisions. Cost concepts and behaviour, relevant costs for decisions, transfer pricing, and strategic activity-based costing (ABC). Cost estimation and prediction, including account classification, regression analysis and learning curve models. Strategic analysis and strategic management accounting techniques. Evaluation of strategies using capital budgeting and shareholder value analysis (SVA). Cost volume profit (CVP) analysis and financial risk. Product profitability analysis and product mix decision making, utilising linear programming, throughput accounting, and theory of constraints. Inventory control, applying economic order quantity (EOQ) and just-in-time (JIT) concepts and models. Network analysis, including the theory and application of the critical path method (CPM), and the concepts of the program evaluation and review technique (PERT).

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.